It doesn't sound like this is a very large building and it sounds like it benefits from good exposure if it is approved to be used as an automobile dealership.

So if you can get the legal automobile coverage required to operate on public roads for $259 per year I would be very interested in knowing where to sign up.

Occasionally, a departing tenant will leave an inoperable or “junker” automobile in the parking lot or garage.

Also, make certain that your tenants carry automobile insurance...show you the policy.

While I know sales tax doesn't apply to real estate, I consulted the wise oracle of all human knowledge and got the answer, "Sales tax is a tax imposed on the sale of tangible personal property, such as automobiles, household goods and clothing.

What gave me a real headache one time is when a tenant left a non-working automobile.

Similar to an automobile 

It might have been possible to predict that the automobile would expand the city to 200 blocks, but few would have predicted second order affects like the shopping mall, everyone leaving the of the inner city only to return 60 years later, Walmart, and Amazon. 

I am currently a capital projects engineer by day for a large automobile manufacturer.

Here's the information I have on it:PROPERTY SUBJECT TO INHERITANCE TAX All real property and all tangible personal property of a resident decedent, including but not limited to cash, automobiles, furniture, antiques, jewelry, etc., located in Pennsylvania at the time of the decedent’s death is taxable.