Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827

Annotation 805.0155

805.0155 Reimbursement for Transaction Tax. A direct mail marketing company is required to report and pay the district transactions (sales) tax to the Board on its sales of property to purchasers within the county in which the company is engaged in business. Since the district transactions tax, just like the state sales tax, is imposed on the seller, not the purchaser, the company is not required to collect reimbursement for district transactions tax from its customers. Whether tax reimbursement is obtained for the sales tax and the transactions tax is a matter of contract between the sellers and the purchaser. 4/24/89.