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BTLG Table of Contents > Sales and Use Tax Annotations > E > 220.0000 Engaged In Business > Annotation 220.0190

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E

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220.0000 "Engaged in Business"

Annotation 220.0190

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220.0190 Post Office Box for Receipt of Orders. An out-of-state photoprocessing company which distributes mailers in California and utilizes a California post office box for purposes of forwarding orders of its California customers is required to collect use tax due on the purchases made by California customers. 7/15/77.