Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0300

480.0300 Sales to Independent Distributors. Under section 6015(b) a manufacturer of cosmetic products may be treated as the retailer of products sold by independent distributors upon approval of the Board of Equalization. After approval and written notification from the Board, the manufacturer is responsible for reporting and paying tax on the sales price charged by the independent distributor. 1/20/93.