Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684
175.0080 Mail Order Business. An out-of-state retailer engaged in the mail order business is required to collect use tax on its sales where the orders are sent to a California mailing address and are then forwarded, by its agent, to its out-of-state business location. 4/9/68.