Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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240.0000 FLORISTS—Regulation 1571

Annotation 240.0040

240.0040 Out-of-State Shipments. Flowers shipped out-of-state by California florists are exempt from sales tax if the seller makes delivery through a common carrier or his own delivery facilities. 3/6/53.