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BTLG Table of Contents > Sales and Use Tax Annotations > R > 480.0000 Retailer > Annotation 480.0200

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R

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480.0000 Retailer

Annotation 480.0200

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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).