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Mileage Log Book for Demonstrators (10/pk)

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Price: $7.95
Item Number: 624
Mileage Log Book for Demonstrators (10/pk)
This convenient Mileage Log Book provides you with documented proof of taxable and nontaxable vehicle usage. Simply place this log book ineach vehicle and enter complete usage information including: Date, Miles In, Driver Name and Codes for Taxable and Nontaxable uses. Summary page inside cover.

Determining Tax Liability

In an audit situation, if a dealer does not have records available that document taxable and nontaxable use of demonstrators, an auditor will use one of the following methods, whichever is less, to determine tax due:

equate mileage to time, using 750 miles per month (or a fraction thereof), or
use the actual number of months the vehicle was in inventory.

If a dealer can demonstrate with records that the actual number of months the vehicle was in inventory is less than the number of miles divided by 750, the auditor will assess use tax based on the actual number of months in inventory.

In 2005, PAA eliminated the requirement that dealers remit a 6% tax on a demonstrator vehicles purchase price if the vehicle remains in taxable service after 12 months from its acquisition date. Since then, dealers may keep demonstrators in taxable use beyond one year, and continue to pay monthly use tax for taxable use.