Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0120

220.0120 Independent Subscription Agencies. An out-of-state publishing firm is considered as engaging in business in California under section 6203 when the solicitation and acceptance of orders for directories and periodicals which are nonexempt property are taken by independent subscription agencies located in this state. The solicitation of orders by the subscription agency, which utilizes sample or descriptive advertising materials as a means of obtaining an order, provides the minimum contact necessary to impose the duty of collecting the use tax from the purchaser, user, or consumer, even though the publications are purchased in interstate commerce. 4/11/69.