Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions and Use Tax Annotations

800.0000 APPLICATION OF TRANSACTIONS (SALES) TAX AND USE TAX—Regulation 1823

Annotation 800.0980

800.0980 Shipment Contracts. A retailer, located in Los Angeles County, is involved in making sales to customers located in Los Angeles and adjacent counties. Orders are either received via purchase order, or verbally by phone. Orders are delivered to customer by the retailer's truck, common carrier, or U.P.S.

A retailer has the duty to collect the use tax of a district if it is making regular deliveries into those counties, (Regulation 1823(a)(2)(b)), or is otherwise engaged in business in those counties, Regulation 1827(c). These sales would not be subject to the Los Angeles County District tax if they are shipped outside the county pursuant to the contract of sale. 1/28/91.