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BTLG Table of Contents > Transactions and Use Tax Annotations > 800.0000 Application of Transactions (Sales) Tax and Use Tax > Annotation 800.0005.900

Transactions and Use Tax Annotations

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800.0000 Application of Transactions (Sales) Tax and Use Tax—Regulation 1823

Annotation 800.0005.900

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800.0005.900 District Use Tax. A person purchases property for use in several districts. The applicable district use tax is the district tax in which the property is first functionally used even though it is not principally used there. 5/15/92.