423.5  Evidence of use.

For the purpose of the proper administration of this chapter and to prevent evasion of the tax, evidence that tangible personal property was sold by any person for delivery in this state shall be prima facie evidence that such tangible personal property was sold for use in this state.

Section History: Early form

  [C39, § 6943.105; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.5]

Internal References

  Referred to in § 423.4

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