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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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325.0000 Interstate and Foreign Commerce—Regulation 1620
Annotation 325.0520
(c) Shipments from California to Points Outside State
(1) Generally
325.0520 Mailing Services. Where a mail-order house places an order with a local printer for the printing of advertising booklets and delivery thereof is made to a mailing concern as the agent of the mail-order house, delivery is effected in California and printer's charges are subject to sales tax, irrespective of the fact that the mailing concern will subsequently mail some of such booklets out-of-state. 10/30/56.