NOT GUILTY/COMPLETE ACQUITTAL at BENCH TRIAL | AUTO DEALER WITHOUT a LICENSE – State v. Mr. L. (DMC No. 10194) (San Tan Justice Court TR2010-159658): Mr. L. was accused of properly owning a wholesale car dealership, and then improperly transferring ownership of those vehicles to a company that was not a licensed auto dealer. That company would then sell vehicles on EBay, thereby bypassing the need to pay any sales tax. His wholesale license only allowed him to sell to other wholesaler’s without paying sales tax. We were able to prove to the Judge that the transfer of title from his wholesaler to his unlicensed dealer business was not a “sale” under the statute. The Judge found Mr. L. not guilty of all charges.