Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Transactions and Use Tax Annotations
805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827
805.0043 Collection of District Use Tax. A retailer engaged in business in a district is required to collect district use tax on sales made to customers in that district if the retailer ships or delivers the property into the district, or participates within the district in making the sale by means of having within the district any agent, representative, or any person acting under the retailer's authority. It is immaterial that the customer to whom the property was shipped may not have been contacted by the retailer's representative in the district. 3/1/89.