Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Transactions and Use Tax Annotations
805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827
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.