Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0060

220.0060 Delivery by Out-of-State Retailer. An out-of-state retailer is "engaged in business in this state" under section 6203 and therefore required to collect use tax if he makes substantial number of deliveries by his own truck to points in California. If the driver also makes collections, jurisdiction may be sustained on a lesser number of deliveries as long as the deliveries are frequent enough to be considered regularly made. 10/16/57.