Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684
175.0148.400 Sales to California Customers. After a taxpayer sells his house and moves out of California, he plans to continue selling tangible personal property to California customers from inside California when he re-enters this state in his motorhome. If the taxpayer maintains a business location in this state when making sales inside of California while operating out of or having a connection with that place of business, the taxpayer will owe sales tax on those sales. If the taxpayer does not maintain a California branch, office, outlet, or other place of business, the use tax, rather than the sales tax will apply. After the taxpayer moves out of state, he will continue to enter California for the purpose of selling, taking orders, or otherwise generating business for his company. Therefore, even if his company does not have a California business location, when the taxpayer sells tangible personal property to California purchasers for use in this state, the taxpayer must collect the use tax from those purchases and pay it to this state. 5/2/96.