（Taichung News) The officer of Local Tax Bureau, Taichung City Government said, the business entity who works on the on-line business auction has the house for residence to be registered as the business place but the actual transactions occurred on line at the internet platform; then, the house owner can still be levied the house tax at the residence tax rate if the house were not used for commercial purposes.
The officer of the Bureau mentioned further, the house for residence originally is registered for the on-line business selling place later but the actual transactions will be completed on line and the house will not be used for business management or goods inventory, that house tax can still be levied with the tax rate for residential use. However, if the house is partially used to store the goods for sale then it is not purely for residence so it should be levied with the business tax rate based on the actual area for business use and the residence tax rate to pay the house tax; the business use area cannot be less than one sixth of total area of the house at least.　　

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