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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 405.0000 Payment of Tax by Purchasers > Annotation 405.0020

Sales and Use Tax Annotations


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405.0000 Payment of Tax by Purchasers—Regulation 1685

Annotation 405.0020

405.0020 Seller Not Holding Permit or Certificate. Under Regulation 1685, it is improper for a purchaser to pay California tax to a person who does not hold either a seller's permit or a certificate of registration—use tax. 8/1/69.