Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0180

(a) IN GENERAL—ACTIVITIES CONSIDERED SERVICES OR SALES.

430.0180 Petitions and Briefs. Sales tax applies to charges for printing petitions, appendices and briefs which are to be used in proceedings before the U.S. Supreme Court when the documents are delivered to the purchaser in California. 8/20/70.