Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700
460.0240 Sister States. Even though other sovereign states are not subject to a sales or use tax imposed directly upon them, a retailer selling to a sister state is liable for sales tax and the question of his collecting reimbursement for the tax is a matter between the retailer and his customer, the sister state. 10/15/69.