Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 220.0238

220.0238 Promotional Software Sent to Customers. The retailer will send a promotional software listing of its products on a floppy diskette to its three largest customers in California. The retailer will retain title to the licensed software.

If the floppy diskettes are a mere substitute for the more traditional products catalog, the diskettes would not, in themselves, cause the retailer to be engaged in business in California within the meaning of section 6203. 12/5/94.