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o Follows the goods to <br />consumer/where goods <br />are delivered, no matter <br />where they come from <br />o Tax distributed to the <br />district (in this case, City <br />of Pleasanton boundary) <br />where goods are <br />presumably used. <br />6/29/2023 BART AUDIT COMMITTEE 15 <br />Transaction and Use (District) Tax vs. Sales Tax <br />Recent Law Changes 2019: <br />Assembly Bill 147 – Regulations on Out-of- <br />State Online Retailers requiring them to collect <br />and remit sales & use tax from all transactions. <br />California’s implementation of Supreme <br />Court’s decision in South Dakota v. Wayfair <br />Effective October 1, 2019 <br />While many large internet retailers were <br />already collecting, still a dramatic positive <br />impact for agencies