Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0170

220.0170 Orders Sent to Local Television Station. Where an out-of-state seller advertises on a California television station and the advertisement provides for orders to be sent to the television station, the seller is required to collect use tax on sales to California customers even though the television station merely forwards the orders to the out-of-state seller. The television station is acting as an agent of the seller in this state in an effort to exploit the consumer market in California. 2/2/77.