Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Uniform Local Sales and Use Tax Annotations
710.0000 PLACE OF SALE FOR PURPOSES OF BRADLEY-BURNS UNIFORM LOCAL SALES AND USE TAXES—Regulation 1802
710.0007 "Boiler Rooms". "Boiler rooms" are typically rental spaces holding desks and telephones where salesmen call potential customers and attempt to make sales. Such places may be relatively permanent locations or may move frequently. The customer's contact is solely with the person making the call. Local tax revenues derived from sales are allocated to the location of the boiler rooms in accordance with Regulation 1802 (a)(2). 5/19/92.