Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Uniform Local Sales and Use Tax Annotations
700.0000 APPLICATION OF TAX—Regulation 1803
700.0240 Use in Different Counties. In applying the use tax to property first used outside the taxing county, the property is to be considered as purchased for use in the taxing county only if it is principally used there. 3/7/58.