Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(a) IN GENERAL
570.0080 Credit Cards. An out-of-state credit card company which mails credit cards to California members and retains title thereto is the consumer of the cards and subject to use tax measured by its cost of the cards. 2/13/68.