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 175.0300

175.0300 Telephone Listing Not Nexus. A retailer's only contact in this State is a local telephone number listed in the "yellow pages." Calls to this number will be automatically forwarded over the public switching network via a 800 service line and will be answered in another state. The organization would be billed by the local Bell office providing the service. The above will not be considered to be a retailer engaged in business in this State for purposes of imposition of the use tax collection responsibilities required by Regulation 1684. The telephone listing, without more, is not sufficient to constitute an office, place of distribution, sales, or sample room. 8/12/82.