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BTLG Table of Contents > Sales and Use Tax Annotations > M > 340.0000 Mailing Lists and Services > Annotation 340.0135

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340.0000 Mailing Lists and Services—Regulation 1504

Annotation 340.0135

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340.0135 Out-of-State Storage. A California retailer sells and leases mailing lists on magnetic tape to California customers. The tapes are shipped from out-of-state storage locations directly to the customers in California. Since the sales do not take place in California, the use tax rather than the sales tax applies. The seller is engaged in business in California and is therefore required to collect the use tax from the buyer or lessee.

If the seller uses an agent to contract for the sales and leases, the agent will be liable for collecting the use tax only if it is acting on its own behalf. If it is acting as a true agent, the seller will be liable for collection of the use tax. 10/10/89.

(Note.—Subsequent statutory change re mailing lists.)