Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
405.0000 PAYMENT OF TAX BY PURCHASERS—Regulation 1685
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.