Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > R > 460.0000 Reimbursement for Sales Tax > Annotation 460.0268

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

---

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.)