Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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405.0000 PAYMENT OF TAX BY PURCHASERS—Regulation 1685

Annotation 405.0020

405.0020 Seller Not Holding Permit or Certificate. Under Regulation 1685, it is improper for a purchaser to pay California tax to a person who does not hold either a seller's permit or a certificate of registration—use tax. 8/1/69.