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Business Taxes Law Guide—Revision 2024
Transactions and Use Tax Annotations
805.0000 Collection of Tax by Retailers—Regulation 1827
Annotation 805.0045
805.0045 Collection of District Use Tax—Vehicles. Contrary to the general rule stated in other sections of Regulation 1827, subdivision (c)(4) defines a retailer of a vehicle as "engaged in business in the district." The application of this section requires the vehicle dealer to collect and remit the district use tax of the district in which the vehicle is registered, even if the dealer has no physical representation in that district and has not delivered the vehicle into that district. 3/30/94.