In CA? No. Though, depending on where you read their info, sometimes they make it seem that way. However in Pub #44...
As a retailer, you are required to collect and report district use tax on a sale in a district in which you are “engaged in business” (please see page 1 for a discussion of “engaged in business”), and one of the following conditions applies:
• You ship or deliver the property into the district.
• You participate within that district in the sale of the property. “Participation” includes solicitation whether
direct or indirect. It also includes receipt of orders at a place of business in the district or through any
r epresentative, agent, canvasser, solicitor, subsidiary, or any other person working in the district under
• You are a licensed dealer of vehicles or undocumented vessels which are registered by the purchaser in a
county with district taxes.
If a sale meets these conditions, you must collect district use tax on all taxable charges including those taxable
charges which result from repairs or reconditioning."
But... It could still be argued around the definition of "engaged in business". But bottom line... It's easy to say 'who cares' and do whatever. But I doubt I'd be saying that when they audit me 5 years from now and I have to go through a nightmare of past years to get it all figured out.