Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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Annotation 220.0080

220.0080 Delivery to Carrier in State. The presence of an out-of-state seller's employees in California for the purpose of making deliveries to California customers, or to other carriers in California for ultimate delivery to California customers is sufficient to require the seller to collect use tax under section 6203(b). It is not necessary in order to invoke tax liability, that the seller deliver the goods directly to the customer. 1/19/67.