Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Transactions and Use Tax Annotations
805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827
805.0300 Single Delivery into a Tax District. The making of a single delivery into a tax district will not in itself cause a taxpayer to be regarded as engaged in business in that district. The taxpayer is not required to collect district use tax on its sales to customers in that district based on isolated deliveries. 8/31/94.