Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0897

(e) RETAIL SALE OR SALE FOR RESALE—DELIVERY BY OWNER, FORMER OWNER, FACTOR OR AGENT

495.0897 Out-of-State Buyer and Seller. A Texas company orders furniture from a manufacturer located in Michigan. The Texas company directs that shipment be made from the Michigan factory to its retail customer in California. The Michigan manufacturer has offices in California and thus is a retailer engaged in business in California. The Michigan manufacturer is liable for collection of use tax on the retail selling price of the furniture. If the customer has already paid use tax directly to the state, tax need not be paid again but the Michigan manufacturer is responsible for establishing that tax has been paid. 4/7/95.