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
U
570.0000 Use of Property in State and Use Tax Generally
Annotation 570.0080
(a) In General
570.0080 Credit Cards. An out-of-state credit card company which mails credit cards to California members and retains title thereto is the consumer of the cards and subject to use tax measured by its cost of the cards. 2/13/68.