Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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430.0000 PRINTING AND RELATED ARTS—Regulation 1541

Annotation 430.0192

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

430.0192 Price List Mailed Out-of-State. Neither the California sales nor use tax apply to any of the charges made by an out-of-state printer for the production of a price list for a California consumer when the printer addresses and mails the price lists to many recipients specified by the consumer. Title to the price list and any other items contained in the envelope passes to the recipient upon deposit of the mail in a location outside of California. Use tax does not apply because the use, which is passage of title by gift, occurs outside of California. The sales tax does not apply because the sale occurs outside of California. 11/26/90.