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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 710.0033

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 710.0033

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710.0033 Sales Contract—Goods Not Shipped at Once. A contract/purchase order involving the sale/purchase of goods for $500,000 or more contemplates that the goods might not all be shipped at once. They may be shipped in separate lots each with its own invoices. In such a case, the total value of the sales contract would determine if the retailer should be reporting local use tax directly to the jurisdiction of the purchaser under Regulation 1802(c)(1) rather than to the countywide pool. 2/11/97.