Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827

Annotation 805.0050

805.0050 Deliveries of Vehicles to State Agencies. The place of delivery of state vehicles is considered the place of use, and the district use tax will apply where the delivery to the state agency is made in a district. (Regulation 1823(b).) Thus, the vehicle dealer is responsible for collecting the district use tax when a vehicle is delivered in a special district in which it is "engaged in business." (Regulation 1827(b)(3).) 7/20/88.