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The seller either can (1) work with the purchaser to produce the correct apportionment, then collect and remit sales/use tax to the appropriate jurisdictions based on that apportionment; or (2) collect and remit the tax based on the regular destination-sourcing rules for tangible personal property contained in SSUTA Section 310. Tangible personal property that is used by the donee in a manner unrelated to the donee's exempt (or governmental) purpose; and 1031(a)-2(b)(2) generally provides that property within a General Asset Class consists of depreciable tangible personal property described in one of certain asset classes in Rev. |
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