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If I am not located in a district and deliver property to my customer at my place of business, must I collect district use tax if the customers billing address is located in a tax district?

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If I am not located in a district and deliver property to my customer at my place of business, must I collect district use tax if the customers billing address is located in a tax district?

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You do not owe district tax on a sale made to a district resident when you

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