Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684
175.0160 Sovereign States—Collection from. The use tax is a tax on the consumer and it is the retailer's obligation to collect the use tax due from the customer, otherwise the retailer is secondarily liable for the uncollected use tax. The retailer does not have the obligation to collect use tax if the customers are sovereign states because use tax cannot be imposed on other states. 10/15/69.