Where must the additional county-level sales tax be paid?

Where must the additional county-level sales tax be paid?

• A. In the county where the materials were purchased
• B. In the county where the job site is located
• C. In the county where the seller is based
• D. In the state capital

Answer: (A)

The local county sales tax you owe is tied to the location of the sale itself—that is, where the materials are purchased and the sale takes place. When you buy taxable materials and have them delivered, the additional county-level tax is collected in the county where the purchase occurs. Even if the job site is in a different county, the tax paid is to the county of purchase because that is where the sale happened and the local tax applies there. If no tax was collected at purchase, use tax would come into play based on where the materials are used, but the charged tax at the point of sale goes to the county of purchase. The other options don’t reflect how the local sales tax is defined in this context.