Who gets the USE Tax when moving business out of state
I know I can check with each state's department, but I'm pretty sure they both will say that THEY should get the use tax.
I have a client who bought a new custom desk for her office without sales tax, as she has a certificate with that specific vendor for resale as well. So she owes use tax.
She is in the process of moving. The desk was delivered to her office in one state, but was immediately loaded onto a moving truck to be moved to her new home state. She ordered it before the move, and timed delivery for her move. She took possession while still technically residing in the first state, however briefly.
The invoice doesn't show a delivery or billing address, it reads like client pick-up.
I can't decide if state one or state two should get the use tax.