Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827

Annotation 805.0168

805.0168 Sold in a District. A retailer located in a county having a county-wide district tax is liable for the transaction (sales) tax on all taxable sales made and delivered at the place of business at the rate in effect in that district, regardless of whether the purchaser is from that county or another county. Sales shipped to purchasers in the county in which the retailer is located are subject to district sales tax at the district rate.

Sales shipped to customers outside of the retailer's county are not subject to the district sales tax, but are subject to any district use tax in the destination county. If the retailer is "engaged in business" in the county in which the customer is located and that county has a district tax, the retailer is required to collect the use tax from the customer and remit it to the state. Briefly, "engaged in business" means having a place of business in a county, or a representative or agent or employee operating there for the purpose of selling, delivering, or taking orders. 10/8/92.