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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 405.0000 Payment of Tax by Purchasers > Annotation 405.0015

Sales and Use Tax Annotations


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405.0000 Payment of Tax by Purchasers—Regulation 1685

Annotation 405.0015

405.0015 Retailer's Failure to Collect Use Tax. A person purchasing property subject to use tax is required to report directly and pay the tax to the Board when the retailer fails to collect the tax. 1/15/75.