pgilmore - 9:34 pm on Aug 6, 2004 (gmt 0) [boe.ca.gov...]
We have been in a similar situation, operating out of Orange County, California, although we ship everywhere. I also just spoke with the Ca state BOE, and was told that I only need to charge Orange County sales tax to shipments delivered in O.C. For all other counties, we can charge a flat rate of 7.25% because we are not "engaged" in business in these counties. We would be considered engaged if we had a facility or sales rep in that particular area, and at that point would be subject to district tax. Publication 73 details this much further.