Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Uniform Local Sales and Use Tax Annotations

710.0000 PLACE OF SALE FOR PURPOSES OF BRADLEY-BURNS UNIFORM LOCAL SALES AND USE TAXES—Regulation 1802

Annotation 710.0024

710.0024 Place of Business. Local tax is allocated to the taxing jurisdiction in which the retailer's place of business is located. To constitute a "place of business," the retailer's location must be a permanent office, must have a seller's permit issued to that address, and must have personnel negotiating sales assigned there on a permanent basis. Local tax will be allocated to this location only if it is a genuine business location and not a sham location. 8/5/83.