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 430.0190

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

430.0190 Preprinted Post Cards. A sale by an out-of-state firm of pre-printed post cards sent as a gift to recipients as specified by the customer are not subject to sales and use tax when the cards are deposited out-of-state by the seller. Title passes upon deposit at the out-of-state point and tax does not apply because the use occurs outside California. On the other hand, if the cards are mailed in bulk directly to the customer in California for subsequent mailing, tax does apply to the cards, but not to the separately stated charge for postage on the card. 11/26/90.