Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0010

220.0010 Agent to Receive Orders. A corporation selling tangible personal property to California consumers by means of television advertisings on stations in California which list an "800" telephone number and a box number at the television station for receipt of orders is required to collect and pay over California use tax on sales to California customers. The television stations became representatives or agents authorized by the corporation to take orders. 7/6/77.