Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684
175.0120 Participation in Sale by Local Agent. A vendor selling tangible personal property for storage, use, or other consumption in California, under circumstances rendering the sales tax inapplicable because of the interstate character of the sale, is required to collect the use tax if he maintains a place of business in this state.
It is immaterial that the local office, agent, or representative of the vendor had nothing to do with the sale. 11/2/53.