Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
355.0000 MISCELLANEOUS REPAIR OPERATIONS—Regulation 1553
355.0040 Out-of-State Bookbinding. The regulation provides that bookbinders are consumers of the materials used in rebinding used books for a lump-sum charge. If the bookbinding is performed outside the state, the use tax does not apply to charges to California customers. 7/9/79.