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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 700.0000 Application of Tax > Annotation 700.0010

Uniform Local Sales and Use Tax Annotations

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700.0000 Application of Tax—Regulation 1803

Annotation 700.0010

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700.0010 Allocation of Local Use Tax. When goods are located out of state at the time of the sale and shipped to the customer in-state, the use tax applies Where use tax applies, the place of sale rules for allocation of local tax do not apply. The tax consequences are determined by the place of first functional use. Local tax should be allocated to the county of first functional use. 2/3/94.