Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 515.0062.500


515.0062.500 Web Site—Advertising Property for Sale. A company has an office in California and a web-site on a California server where online sellers and buyers can buy and sell tangible personal property using an online auction format. The company charges an initial fee and a nonrefundable listing fee to online sellers who use the web-site unless there are no offers made on the listed property. The person with the highest price by the end of the time allotted for the listed property is deemed the buyer and instructed to contact the seller. Arrangements are made between the seller and the buyer for the payment of and the delivery of the items. The company does not advertise or otherwise hold itself out as an auctioneer, never holds either title or possession of the advertised items, and has neither the power to transfer title or possession of the items, nor the power to bind the seller and buyer to the sale. In this case, the company is providing a service only and is not the retailer of the items advertised on its California server's web-site. 9/9/99. (2000–2).