Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013

Sales and Use Tax Annotations

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460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700

Annotation 460.0268

460.0268 Tax Rate on Out-of-State Periodical Subscription. The tax rate applicable on a subscription to a periodical from an out-of-state publisher is the tax rate that corresponds to the zip code of the subscriber's residence when the publisher is a retailer engaged in business in this state pursuant to subdivisions (a), (b), or (c) of Revenue and Taxation Code section 6203. 4/23/92.

(Note: Statutory change operative November 1, 1992.)