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 175.0153

175.0153 Seller's Permits Issued to Out-of-State Retailers. If a business has no in-state place of business or stock of goods, but nevertheless wishes to collect use tax from its California customers, it should be issued a Certificate of Registration—Use Tax. While the issuing of a seller's permit may cause no harmful consequences, that is not, strictly speaking, the proper course. 5/6/76.