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BTLG Table of Contents > Sales and Use Tax Annotations > C > 175.0000 Collection Of Use Tax By Retailers > Annotation 175.0080

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C

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175.0000 Collection of Use Tax by Retailers—Regulation 1684

Annotation 175.0080

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175.0080 Mail Order Business. An out-of-state retailer engaged in the mail order business is required to collect use tax on its sales where the orders are sent to a California mailing address and are then forwarded, by its agent, to its out-of-state business location. 4/9/68.