Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
220.0000 "ENGAGED IN BUSINESS"
220.0190 Post Office Box for Receipt of Orders. An out-of-state photoprocessing company which distributes mailers in California and utilizes a California post office box for purposes of forwarding orders of its California customers is required to collect use tax due on the purchases made by California customers. 7/15/77.