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 800.1350

800.1350 Use Tax Allocation. The test for determining district use tax liability is parallel to the tests for determining state use tax liability, as contained in Regulation 1620. If the first functional use of the property occurs in a transit district, that district's use tax applies, and no other district's use tax can apply. If the first functional use of the property is outside of any district, and the property is then brought into a district within 90 days after purchase and is thereafter principally used in that district, that district's use tax applies, and no other district's use tax applies. 5/31/90.