Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0060

(a) IN GENERAL—DEFINITION

495.0060 Booklet of Information. A printer publishes informational booklets concerning California cities on behalf of a businessmen's association in each city described in the booklets. The association authorizes the printer to receive payment for the publication of the booklets directly from members who wish to place advertisements in the booklets, obviating the necessity of the association's soliciting its members for the placement of ads in the booklets, collecting payment from such members and paying the printer out of the proceeds. Under such circumstances the printer is regarded as selling the booklets to the businessmen's association and the amounts paid by the member-advertisers are regarded as taxable gross receipts from the sale of the booklets paid in behalf of the association. 2/28/68.