Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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415.0000 PERSON

Annotation 415.0108

415.0108 Liability for Use Tax on Purchases. In order for use tax to apply to a purchase of tangible personal property for use in this state, the sale must be not subject to sales tax and the purchase must be from a retailer. In the progression of definitions in the sales and use tax law, a "retailer" must be a "seller," and a seller must in turn be a "person" as defined in section 6005. The only governmental units included in "person" are the U.S. Government, this state, and political subdivisions of this state. Not included are foreign governments and other states and their political subdivisions. As a result, purchases from foreign governments, other states and their political subdivisions including their college and university systems, are not subject to use tax. 8/23/94.