Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684

Annotation 175.0005

175.0005 Amtrak. Although sales to or purchases by Amtrak are exempt from sales and use tax under the "Amtrak Improvement Act of 1981," Federal law section 541(n) does not prevent the Board from holding Amtrak responsible for collection of use tax from its passengers. Since the use tax is imposed on the purchaser (i.e., the passengers) there is no tax directly on Amtrak. 4/22/85.