Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Transactions and Use Tax Annotations
805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827
805.0240 Use Tax Collection Liability. A taxpayer is located in a county which does not have a special tax district. The taxpayer employs a salesperson who works out of his or her home in a county which does have a special tax district. All orders are F.O.B. the taxpayer's location. The sales are regarded as taking place in the county of the taxpayer's location. The taxpayer is required to collect special district use tax on sales to residents in the county in which its employee resides. The taxpayer is not required to collect special district use tax on sales to residents in other counties having special tax districts. 7/24/91.