§ 70-121. Sale or use of vehicles.

The tax imposed by this article upon the sale or use of any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semitrailer, motor bus, house trailer or any other vehicle subject to the state vehicle registration license tax shall be collected as provided in this section:

(1)

The tax levied by this article on any such vehicle shall be paid to the vehicle commissioner as the agent of the collector of revenue of the state at the time of application for a certificate of title or vehicle registration license and no certificate of title or vehicle registration license shall be issued until the tax has been paid.

a.

The tax levied by this article on the sale of any such vehicle shall be due at the time registration or any transfer of registration is required by the vehicle registration license tax law of the state (R.S. 47:451 et seq.).

b.

The tax levied by this article on the use of any such vehicle in this authority shall be due at the time first registration in this authority is required by the vehicle registration license tax law (R.S. 47:451 et seq.).

(2)

Every vendor of such a vehicle shall furnish to the purchaser at the time of sale a sworn statement showing the serial number, motor number, type, year and model of the vehicle sold, the total sales price, any allowance for and description of any vehicle taken in trade, and the total cash difference paid or to be paid by the purchaser between the vehicles purchased and traded in and the sales or use tax to be paid, along with such other information as may be required. All labor, parts, accessories and other equipment which are attached to the vehicle at the time of the sale and which are included in the sale price are to be considered a part of the vehicle.

(3)

It is not the intention of this section to grant an exemption from the tax levied by this article to any sale, use, item or transaction which has heretofore been taxable, and this section shall not be construed as so doing. It is the intention of this section to transfer the collection of sales and use tax on vehicles from the vendor to the vehicle commissioner as agent for the collector of revenue of the state, and to provide a method of collection of the tax directly from the vendee or user by the vehicle commissioner as agent of the collector of revenue in accordance with an agreement by and between the collector of revenue or the vehicle commissioner as agent therefor and the board of aldermen, the execution of which agreement is hereby authorized. Such tax so collected for the collector of revenue shall be paid to the board of aldermen and sent to the collector as soon as possible, and in any event at least once each quarter, all in accordance with the agreement.

(4)

The provisions contained in section 70-31 which exclude isolated or occasional sales from the definition of a sale at retail are not to apply to the sale of vehicles which are the subject to this subsection. Isolated or occasional sales of vehicles are hereby defined to be sales at retail and as such are subject to the tax.

(5)

The tax levied by this article shall not be due on vehicles furnished by a dealer in new vehicles when withdrawn from inventory and furnished to a secondary school, college or public school board on a free loan basis for exclusive use in a driver education program accredited by the state department of education.

(Code 1958, § 15B-76)