Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
710.0030 Sale Negotiated at Out-of-State Location of Retailer. Fuel was sold to an airline common carrier pursuant to a contract negotiated at the retailer's out-of-state office. Under Regulation 1802 if a retailer has more than one place of business in this state, the place of sale for local tax purposes is the retailer's place of business in this state where the principal negotiations take place. This is the place where the order for delivery of the fuel was taken and the fuel was delivered to the airline common carrier. 4/13/77. (Am. 2004–2).
(Note: For retail sales of jet fuel sold on or after January 1, 1999, AB 66 (Stats. 1998), Revenue and Taxation Code section 7205(b)(2), changed the place of sale from the place of business of the retailer to the point of delivery of the jet fuel to the aircraft provided that the retailer has more than one place of business in this state and the principal negotiations are conducted in this state.)