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BTLG Table of Contents > Transactions and Use Tax Annotations > 805.0000 Collection of Tax by Retailers > Annotation 805.0125

Transactions and Use Tax Annotations

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805.0000 Collection of Tax by Retailers—Regulation 1827

Annotation 805.0125

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805.0125 Mail Order Company A mail order company which sends catalogs to prospective customers by mail and then ships the ordered goods via UPS to residents in other counties in California is not considered as being engaged in business in districts other than the district in which the place of business is located. Therefore, the mail order company is not required to collect district use tax owed by its customers for merchandise purchased from the mail order company. 5/30/89.