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What is ‘Use Tax’… <br />5 <br />o Charged on goods sold to California customers from out-of-state retailers <br />o Collected but a local place of sale limited to each county <br />HOW IS USE TAX DISTRIBUTED? <br />First – allocated into the county pool <br />where the goods were delivered <br />Second – distributed from the pool to all <br />county agencies, based on their pro-rata <br />share of sales tax for that quarter. <br />CITY OF PLEASANTON3/19/2024