Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Transactions and Use Tax Annotations

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

Annotation 800.0006

800.0006 District Use Tax—Collections—Fleet Dealers. The January 1, 1988 amendments to section 7262 did not change the incidence of use tax. Rather it merely expanded the collection responsibilities of the retailer when a vehicle was registered in a county which has a district tax. Accordingly, if a fleet of vehicles is registered to a firm located in a district, ordinarily the retailer is required to collect the district's use tax. However, if the vehicle is to be used in a county other than the county of registration, the district tax of the county of use is the applicable tax. If the dealer is engaged in business in the county of use, it would be required to collect the district tax for the county of use. If the dealer is not engaged in business in the county of use, the purchaser is responsible for the district use tax. 5/14/90.