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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
480.0000 Retailer
Annotation 480.0200
480.0200 Out-of-State Seller. A seller who makes retail sales outside this state is properly regarded as a retailer under Revenue and Taxation Code section 6015(b) (now section 6015(a)(2)). Thus the use tax applies with respect to property purchased from out-of-state firms clearly engaged in the business of selling tangible personal property at retail, even though their activities are confined to states other than California. 7/17/57; 6/26/02. (Am. 2002–3).