Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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405.0000 PAYMENT OF TAX BY PURCHASERS—Regulation 1685

Annotation 405.0015

405.0015 Retailer's Failure to Collect Use Tax. A person purchasing property subject to use tax is required to report directly and pay the tax to the Board when the retailer fails to collect the tax. 1/15/75.