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BTLG Table of Contents > Sales and Use Tax Annotations > C > 175.0000 Collection Of Use Tax By Retailers > Annotation 175.0150

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C

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175.0000 Collection of Use Tax by Retailers—Regulation 1684

Annotation 175.0150

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175.0150 Section 6007. Section 6007 basically provides that the delivery of tangible personal property to a consumer in California by the owner or his agent pursuant to a retail sale made by a retailer not engaged in business in this state is a retail sale by the person making the delivery. If the property is sent to the person making the delivery from an out-of-state point, the person making the delivery will be required to collect the use tax notwithstanding the sale occurred in California. 12/23/75.