Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
555.0000 TRADING STAMPS AND RELATED PROMOTIONAL PLANS—Regulation 1671
555.0140 User of Stamps, etc.—Distributor as. The distributor of premium stamps does not sell anything tangible to participating dealers and hence is the consumer of stamps, stamp books, catalogs and advertising media, and subject to use tax thereon where purchased under a resale certificate or outside this state, and the use occurs in California. 3/1/56.