Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0204

480.0204 Overpayment of Tax by Section 6015 Retailer. A section 6015 retailer collects tax reimbursement on all of its sales to its "consultants." In some cases, the consultant's retail customer is located outside of California and the product is shipped by the consultant to the out-of-state customer in accordance with the contract of sale. The consultant also sells items for less than the suggested retail price. A refund of any tax overpaid on such sales that the section 6015 retailer can document may be refunded to the section 6015 retailer subject to the requirement in section 6901.5 that the tax reimbursement be returned to the person(s) paying it. 8/26/96. (Am. 2000–1).