APPLICATION OF STATE-ADMINISTERED DISTRICT TRANSACTIONS (SALES) TAX TO STATE AGENCY SALES - 8735.1-DEC-2001
As of the effective date of the district taxing ordinance, State agencies selling tangible personal property within the district for use within the district will collect the appropriate transactions and use taxes from the consumers. State agencies selling tangible personal property from locations in one county that are delivered into counties that have these district taxes are required to report and pay to the BOE the transactions and use taxes applicable in the county where the delivery is made.
Delivery charges subject to the State sales tax are also subject to the district transactions tax. This district tax does not apply to fixed price sales contracts executed before the effective date of the ordinance if neither party has the unconditional right to terminate the contract.
The tax on tangible personal property sold within the district will consist of the appropriate district transactions tax, the 1 percent uniform local tax, the 1/4 percent county transportation tax, and the state sales tax.