District Taxes and Sales Delivered in California (Publication 105)
Additional Information
Publications
- 34 Motor Vehicle Dealers
- 44 District Taxes
- 46 Leasing Tangible Personal Property
- 100 Shipping and Delivery Charges
Regulations
- 1822 Place of Sale for Purposes of Transactions (Sales) and Use Taxes
- 1823.4 Place of Delivery of Tangible Personal Property Generally
- 1823.5 Place of Delivery of Certain Vehicles, Aircraft, and Undocumented Vessels
- 1827 Collection of Use Tax by Retailers
Revision September 2023