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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 700.0000 Application of Tax > Annotation 700.0180

Uniform Local Sales and Use Tax Annotations

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700.0000 Application of Tax—Regulation 1803

Annotation 700.0180

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700.0180 Order Placed Out-of-State. Local sales tax applies if merchandise is delivered to a California consumer from the seller's California warehouse even though the order may be placed with an out-of-state office of the seller. 4/8/65.