Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions and Use Tax Annotations

800.0000 APPLICATION OF TRANSACTIONS (SALES) TAX AND USE TAX—Regulation 1823

Annotation 800.0005.200

800.0005.200 Delivery or Pick Up in a Tax District. If a contractor picks up construction materials which it purchases in tax district A, the district A sales tax applies. If a vendor located in tax district A delivers the property sold to a point outside the tax district, the district sales tax does not apply. If delivery is in tax district B, use tax applies and the vendor is required to collect the district use tax if it is engaged in business in district B. Otherwise, the buyer must report and pay the district B use tax. 4/25/95.