{"content":[{"text":"amount of credits applied to the purchase at retail of catalogs and \n materials must be included in the Company's taxable measure.","bbox":{"left":0.147059,"top":0.088894,"width":0.5598190000000001,"height":0.037636}},{"text":"other","bbox":{"left":0.716194,"top":0.088894,"width":0.04030199999999995,"height":0.020212000000000008}},{"text":"advertising","bbox":{"left":0.765811,"top":0.088894,"width":0.08715700000000004,"height":0.020212000000000008}},{"text":"For your future reference, we note that your letter asks for a \"interpretation \n (ruling).\" Revenue and Taxation Code Section 6596 provides that a taxpayer may be \n relieved of liability for payment of tax when the taxpayer has relied on incorrect written \n advice from the Board. In order to come within the provisions of Section 6596, all \n relevant facts concerning the transaction must be disclosed, including the identity of the \n taxpayer. Thus, although we are happy to answer questions regarding application of sales \n and use tax even if the taxpayer is not identified, responses to such requests do not come \n within the provisions of Section 6596 and will not serve to relieve a taxpayer of its \n otherwise applicable tax liability. (See Market Street Railway Company v. State Board of \n Equalization (1955) 137 Cal.App.2nd 87.)","bbox":{"left":0.147059,"top":0.141167,"width":0.706019,"height":0.17703000000000002}},{"text":"If you have further questions, feel free to write again.","bbox":{"left":0.205882,"top":0.332833,"width":0.41880400000000007,"height":0.020212000000000008}},{"text":"Sincerely,","bbox":{"left":0.5,"top":0.40253,"width":0.07901400000000003,"height":0.020212000000000008}},{"text":"David H. Levine \n Tax Counsel","bbox":{"left":0.5,"top":0.472227,"width":0.13128300000000004,"height":0.03763599999999995}},{"text":"DHL/smt:1441C \n cc: Sacramento District Administrator","bbox":{"left":0.147059,"top":0.559273,"width":0.29899800000000004,"height":0.037636}}],"images_bbox":[],"images_bbox_not_text_overlap":[]}