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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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R


460.0000 Reimbursement for Sales Tax—Regulation 1700

Annotation 460.0268


460.0268 Tax Rate on Out-of-State Periodical Subscription. The tax rate applicable on a subscription to a periodical from an out-of-state publisher is the tax rate that corresponds to the zip code of the subscriber's residence when the publisher is a retailer engaged in business in this state pursuant to subdivisions (a), (b), or (c) of Revenue and Taxation Code section 6203. 4/23/92.

(Note.—Statutory change operative November 1, 1992.)