Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684
175.0010 Army Post Offices (APO) and Fleet Post Office (FPO) Shipments. A mail order retailer engaged in business in this state is not required to collect California use tax with respect to goods shipped into California to APO or FPO addresses. There is no use by the purchasers of the goods in this state, under the use tax exclusion provided by Revenue and Taxation Code section 6009.1. It will be presumed that the goods purchased are forwarded outside of California. The mail order retailer must retain records showing the names and APO and FPO addresses as they appear on the mailed matter and should retain evidence that the retailer actually mailed the goods to the address shown. 2/27/90.