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 800.0960

800.0960 Sale in Nondistrict Area with Shipment from a District Area. A company has its sales office in a county which does not impose district taxes. It maintains its warehouse in, and makes shipments via common carrier from, a county which does impose district taxes. The company is liable for district taxes only for the district in which the warehouse is located. If it has no sales representatives or agents elsewhere, the company is not required to collect district use tax for any other district. 5/16/95.