Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

555.0000 TRADING STAMPS AND RELATED PROMOTIONAL PLANS—Regulation 1671

Annotation 555.0140

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.