Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 175.0147

175.0147 Retailers Engaged in Business in This State. Retailers engaged in business in this state will be liable for use tax collection under the following conditions:

(1) If the retailer has actual notice that its customer intends to make the first functional use of the property in California.

(2) If the retailer delivers the property outside California to a known California resident, there is a presumption under section 6247 that the property was purchased for use in California and the retailer is liable for use tax collection. This presumption may be controverted by a statement in writing, signed by the

purchaser and retained by the vendor, that the property was purchased for use at a designated point or points outside this state. This presumption may also be controverted by other evidence satisfactory to the Board that the property was not purchased for storage, use or other consumption in this state. 1/30/90.