Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
220.0000 "ENGAGED IN BUSINESS"
220.0176 Out-of-State Printer Voluntarily Registered to Collect Use Tax. An out-of-state printer chose to voluntarily register with the Board as a retailer under section 6226. One of its clients has retail outlets in Oregon, Washington, and California. This client frequently requests that printed matter be shipped directly to each of its outlets. The printer wants to send a single bill to its client and have the client be responsible to self assess any California sales or use tax that may be owed.
Since the out-of-state printer chose to voluntarily register with the Board as a retailer, it is required to collect all use taxes due with respect to its sales to California consumers. (Regulation 1684(b).) There is no requirement that each of the California outlets be separately invoiced for each job. Thus, the issuing of a single invoice to the client is sufficient. For purposes of establishing a record of the printer's sales for use in California, these invoices should identify the products sold for use in California as well as the corresponding calculations of the use tax on these products. 11/14/96.