Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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

Annotation 710.0011

710.0011 Check Printing Charges—Allocation. Under certain specific conditions, a bank can avoid being the retailer of checks sold to its depositors. When those conditions have been met, the check printer is the retailer and the local tax should be allocated to the taxing jurisdiction in which the printer is located. If the printer does not have a place of business in California, the local tax should be allocated to the county into which the checks are shipped. If the bank is the retailer, the local tax should be allocated to the jurisdiction in which the bank's branch at which the checks have been ordered is located. 12/3/80; 5/20/96.