Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.0520

(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(1) Generally

325.0520 Mailing Services. Where a mail-order house places an order with a local printer for the printing of advertising booklets and delivery thereof is made to a mailing concern as the agent of the mail-order house, delivery is effected in California and printer's charges are subject to sales tax, irrespective of the fact that the mailing concern will subsequently mail some of such booklets out-of-state. 10/30/56.