Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684
175.0040 Independent Corporate Division. Sales made by an independently operated division of a corporation engaged in business in this state must be considered sales made by the corporation, and the corporation is required to collect the use tax when applicable. It is immaterial that the independently operated division is not represented in this state by salesmen or solicitors as long as the corporation itself is so represented. 8/10/64.