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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.0022

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0022

(a) In General

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570.0022 Billing Insert Purchased Out of State. A printer in Oregon prints billing inserts for a telephone company in California. The inserts are sent to a billing service in California who acts as a billing vendor for the telephone company. The inserts are placed into customers' invoices which are subsequently mailed into Oregon and Washington.

Since the billing inserts are being consumed or used by the telephone company in California, the purchase of the inserts is subject to tax. 1/30/92.