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Business Taxes Law Guide—Revision 2024

Uniform Local Sales and Use Tax Annotations


700.0000 Application of Tax—Regulation 1803

Annotation 700.0220


700.0220 State Purchases. Where a sale to the state takes place in a county without a local tax the vendor will not be asked to bill the tax, but to the extent applicable, the use tax of the city or county of use will be paid directly by the purchasing agency. 4/30/56.