Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670

Annotation 280.0080

280.0080 Advertising Material—Post Cards. The California use tax does not apply to amounts paid to an out-of-state direct mail advertising firm for post cards mailed from out-of-state to California customers. 11/22/55.