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BTLG Table of Contents > Sales and Use Tax Annotations > C > 175.0000 Collection Of Use Tax By Retailers > Annotation 175.0153

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C

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175.0000 Collection of Use Tax by Retailers—Regulation 1684

Annotation 175.0153

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175.0153 Seller's Permits Issued to Out-of-State Retailers. If a business has no in-state place of business or stock of goods, but nevertheless wishes to collect use tax from its California customers, it should be issued a Certificate of Registration—Use Tax. While the issuing of a seller's permit may cause no harmful consequences, that is not, strictly speaking, the proper course. 5/6/76.