Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Transactions and Use Tax Annotations Transactions and Use Tax Annotations Table of Titles Subject Regulation Annotation (entire) Application of Transactions (Sales) Tax and Use Tax 1823 800.0000 Administration 802.0000 Collection of Tax by Retailers 1827 805.0000 Aircraft Common Carriers and Waterborne Vessels 1825 810.0000 Construction Contractors 1826 815.0000 Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels 1823.5 817.0000 Place of Sale for Purposes of Transactions (Sales) and Use Taxes 1822 820.0000