 Article
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California Use Taxes and Online Retailers |
April 22, 2006
Previously published on June 14, 2005
Online retail businesses making sales in California, and having certain physical ties ¿ even if only indirect ¿ to the state, should be aware of potential state use tax liability, as discussed in the recent California state appellate case, Borders Online, LLC v. State Bd. of Equalization.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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