Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Transactions and Use Tax Annotations
805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827
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.