Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Transactions and Use Tax Annotations > 820.0000 Place of Sale for Purposes of Transactions (Sales) and Use Taxes Transactions and Use Tax Annotations 820.0000 Place of Sale for Purposes of Transactions (Sales) and Use Taxes (View entire section) 820.0085 Delivery of Poster in BART Area