Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales And Use Tax Law

ANALYSIS OF THE CALIFORNIA SALES AND USE TAX LAW

What is required of solicitors.

"Information Returns" must be filed quarterly by all persons who solicit orders for the sale of tangible personal property, the storage, use or other consumption of which is subject to the use tax and the sellers of which do not hold seller's permits or certificates of registration use tax. Such returns must identify the purchasers and transactions in accordance with the regulations of the board.