Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 4. Sales and Use Tax

Article 17. Payment and Collection of Use Tax

Regulation 1687

Regulation 1687. Information Returns.

Reference: Section 7055, Revenue and Taxation Code.

Information returns must be filed by all persons who solicit orders for the sale of tangible personal property the storage, use, or other consumption of which is subject to the tax if the seller does not hold a Certificate of Registration—Use Tax, unless the seller is engaged in business in this State and holds a seller's permit under the Sales and Use Tax Law. Such returns shall be for quarters of the calendar year and must be filed not later than the last day of the month following each three-month period ending in March, June, September and December. Such returns must show:

1. The name and address of each purchaser from whom an order was taken.

2. The description and sales price of the tangible personal property sold or to be sold pursuant to such order.

3. The date upon which the order is taken.

4. The date as nearly as can be determined at which the tangible personal property is to be delivered to the purchaser.

As used in this Regulation, the term "Certificate of Registration—Use Tax" shall include Certificates of Authority to Collect Use Tax issued prior to September 11, 1957.

History—Adopted August 7, 1957, as restatement of previous rulings, effective September 11, 1957.

Amended and renumbered August 5, 1969, effective September 6, 1969.