2018 GNYADA Membership Directory

Purchases Subject to Use Tax Use tax is due on the cost of the following: • If an item is taken out of inventory and used by the dealership.

• If items are purchased from out-of-state and no sales tax is charged (e.g., business cards, office supplies, etc.) • If “free oil changes”are provided to customers, use tax is due on the cost of the oil and filters unless it is shown to be included as part of the sale of the car. • Purchases of furniture, machinery and equipment where sales tax is not charged.

Information provided courtesy of Richards, Witt & Charles, LLP: 516.741.0515

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