Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827

Annotation 805.0140

805.0140 Nationwide Catalog Sales. Taxpayer sells career educational materials nationwide through catalog sales. It has only one office which is located in a California county not having a countywide taxing district. Also, it does not have outside sales people that work outside the office. All orders are shipped from the office location via UPS or U.S. Mail.

Since taxpayer does not have an outside sales staff and is located in a county not having a taxing district, it is not required to collect district use taxes. However, purchasers residing in taxing districts are required to pay their district use taxes. 3/10/92.