Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0380

557.0380 Local Delivery by Agent. When an out-of-state firm arranges for a jewelry party at the home of a California host/hostess, with orders taken at the party, and the merchandise is subsequently shipped to the host/hostess who delivers it to the customers, the host/hostess is acting as the seller's agent and title passes upon delivery to purchasers in California. An added charge for handling, postage and insurance is taxable and may not be deducted from the taxable measure. 5/2/55.