Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

175.0000 COLLECTION OF USE TAX BY RETAILERS—Regulation 1684

Annotation 175.0150

175.0150 Section 6007. Section 6007 basically provides that the delivery of tangible personal property to a consumer in California by the owner or his agent pursuant to a retail sale made by a retailer not engaged in business in this state is a retail sale by the person making the delivery. If the property is sent to the person making the delivery from an out-of-state point, the person making the delivery will be required to collect the use tax notwithstanding the sale occurred in California. 12/23/75.