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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes > Annotation 710.0024

Uniform Local Sales and Use Tax Annotations

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710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes—Regulation 1802

Annotation 710.0024

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710.0024 Place of Business. Local tax is allocated to the taxing jurisdiction in which the retailer's place of business is located. To constitute a "place of business," the retailer's location must be a permanent office, must have a seller's permit issued to that address, and must have personnel negotiating sales assigned there on a permanent basis. Local tax will be allocated to this location only if it is a genuine business location and not a sham location. 8/5/83.