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

800.0005 Delivery of Casket. A mortician located in a county with one district tax delivers a casket and other tangible personal property to an adjoining county which has two district taxes. If the contract requires shipment to the adjoining county, the sale is not subject to the district sales tax in county where the sale occurred; however, since the casket will be used in the adjoining county, the district use tax is due for the two district taxes imposed there. If the mortician is "engaged in business" in the destination county he/she is required to collect the district use taxes imposed there.

If shipment is not required under the contract of sale, the district sales tax imposed in the county where the mortician's place of business is located and the sale is made. In this case, the district use taxes in the destination county also apply, but the customer is entitled to a claim a credit for the district tax paid to the county in which the mortician is located. 4/3/90.