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BTLG Table of Contents > Transactions and Use Tax Annotations > 805.0000 Collection of Tax by Retailers > Annotation 805.0300

Transactions and Use Tax Annotations

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805.0000 Collection of Tax by Retailers—Regulation 1827

Annotation 805.0300

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805.0300 Single Delivery into a Tax District. The making of a single delivery into a tax district will not in itself cause a taxpayer to be regarded as engaged in business in that district. The taxpayer is not required to collect district use tax on its sales to customers in that district based on isolated deliveries. 8/31/94.