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BTLG Table of Contents > Sales and Use Tax Annotations > P > 405.0000 Payment of Tax by Purchasers > Annotation 405.0018

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405.0000 Payment of Tax by Purchasers—Regulation 1685

Annotation 405.0018

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405.0018 Sale and Installation of Property by Out-of-State Retailer—Use Tax. An out-of-state retailer sells tangible personal property and ships it from out of state to the consumer in California. The retailer then sends an employee from the out-of-state location to this state to install the tangible personal property. It appears that the sale occurs outside California when the retailer ships the property to the consumer. Thus, the retailer's sale is not subject to sales tax. Rather, the California consumer's use of the property is subject to use tax, which it must pay to the State unless it remitted such amounts to the retailer and the retailer was registered with the Board to collect such tax. 1/16/97.