Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Sales and Use Tax Annotations > P > 405.0000 Payment of Tax by Purchasers Sales and Use Tax Annotations A B C D E F G H I J L M N O P R S T U V W X P 405.0000 Payment of Tax by Purchasers—Regulation 1685 (View entire section) 405.0015 Retailer's Failure to Collect Use Tax 405.0018 Sale and Installation of Property by Out-of-State Retailer—Use Tax 405.0020 Seller Not Holding Permit or Certificate