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45757.90 (1) (a) Subject to the limitations set forth in this article, a seller is not required to pay the full sales price at the time of delivery or to accept a buyer’s full cash payment immediately after the delivery of a motor vehicle to the buyer. A seller may, before completing the delivery, demand full cash payment or accept installment payments of equal or lesser face value from the buyer.
55758. In computing the value of a new motor vehicle for the purpose of the use tax, gross vehicle weight is determined in accordance with the weights set forth in the code published by the department. Vehicle weight may be determined in accordance with either (1) the weights set forth in the vehicle weight certificates issued by the department or (2) the weights set forth in the vehicle weight certificates issued by a taxing authority in this state.
Gross vehicle weight is (a) the weight of a motor vehicle (other than a trailer) if the motor vehicle has a gross vehicle weight rating at least fifty thousandths of a pound greater than the gross vehicle weight of the motor vehicle and (b) the weight of a trailer if the trailer is on a highway.
Subparagraphs (a) and (b) of paragraph (1) do not apply to (i) vehicles weighing less than three thousand five hundred pounds or (ii) vehicles sold as parts of the sale of other vehicles. The weights of all motor vehicles are determined prior to application of any load to the highway. A combination of motor vehicles that includes motor vehicles weighing less than three thousand five hundred pounds shall be treated as all weighing more than three thousand five hundred pounds, and a combination of motor vehicles weighing greater than three thousand five hundred pounds shall be treated as all weighing less than three thousand five hundred pounds.
Subparts 50.11(3) and 50.12(3) provide for the GST/HST credit for property used for a student or treatment facility, although these facilities are exceptions to the general requirement for the GST/HST credit on property for purposes of Municipal taxation.
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