Laws, Regulations and Annotations
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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 480.0310
480.0310 Sales of Share Drafts. The following statement on order forms is insufficient to establish a printer rather than a credit union is the retailer of share drafts:
"To: (name of share draft supplier)
c/o (credit union)
This will authorize you to charge my credit union share draft account for the cost of delivered share drafts ordered, plus California sales tax." 7/23/81.