State Board of Equalization: administration.

The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law provides that the place of sale or purchase is the place where the tangible personal property is physically located at the time the act constituting the sale or purchase takes place, with sales tax thereby being imposed on retail sales of tangible personal property physically located in this state at the time of sale.