Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684
175.0110. National Bank Order—Personalized Checks. A national bank is required to collect use tax on sales of personalized checks to depositors. The fact that the name of the printer appeared on the brochures and order forms does not alter the conclusion that it is the bank to whom the depositor gives his order for the checks and to whom he pays the sales price and to whom he looks for performance under the contract for the checks. 3/12/76.