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Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Transactions and Use Tax Annotations > 800.0000 Application of Transactions (Sales) Tax and Use Tax > Annotation 800.0900

Transactions and Use Tax Annotations

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

Annotation 800.0900

800.0900 Regular Deliveries into a Tax District. A printer who regularly delivers printing to clients in a tax district for use in that district is required to collect the district use tax. 5/18/93.