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 710.0013.600

710.0013.600 Internet Transactions. Orders placed through a retailer's web site are received by the retailer's employees located in the City of Hayward. A web site is essentially an electronic forwarding agent from which orders are sent on to the retailer. Under Regulation 1699(a), the place of sale for local sales tax purposes for orders placed on the Internet would be the jurisdiction where the employee who receives the order is located. Thus, the place of sale for these transactions would be the City of Hayward. The location of the web server is immaterial. 12/30/97. (M99–2).