Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0310

480.0310 Sales of Share Drafts. The following statement on order forms is insufficient to establish a printer rather than a credit union is the retailer of share drafts:

"To: (name of share draft supplier)

c/o (credit union)

This will authorize you to charge my credit union share draft account for the cost of delivered share drafts ordered, plus California sales tax." 7/23/81.