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personal property |
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personal property: see property property, rights to the enjoyment of things of economic value, whether the enjoyment is exclusive or shared, present or prospective. The rightful possession of such rights is called ownership. ..... Click the link for more information. . How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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The seller either can (1) work with the purchaser to produce the correct apportionment, then collect and remit sales/use tax to the appropriate jurisdictions based on that apportionment; or (2) collect and remit the tax based on the regular destination-sourcing rules for tangible personal property contained in SSUTA Section 310. Tangible personal property that is used by the donee in a manner unrelated to the donee's exempt (or governmental) purpose; and 1031(a)-2(b)(2) generally provides that property within a General Asset Class consists of depreciable tangible personal property described in one of certain asset classes in Rev. |
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