California – State To Consider Deleting Annotation Regarding Delivery By Out-Of-State Retailer


A 1957 California Annotation is being considered for deletion because it is “out dated and no longer accurate.” The ruling (220.0060 attached) addressed the term “engaged in business in this state.” The annotation reads, “Due to the uncertainties, we would not at this time wish to press use tax collections against a retailer whose sole entrance into California was be a delivery truck, unless such deliveries were in substantial numbers.”

This annotation had to do with physical presence nexus and was decided prior to National Bellas Hess. California is now certain that it would now at this time wish to press use tax collection.