Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
405.0000 PAYMENT OF TAX BY PURCHASERS—Regulation 1685
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.