Laws, Regulations, and Annotations
Revisions

Business Taxes Law Guides

Revision 2026

VOLUME 1

Sales & Use Tax Law

• 6225―Use tax registration

Sales & Use Tax Regulations

• 1620.1―Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce
• 1620.15―Sales of Vehicles for Use Exclusively Out-of-State or in Interstate or Foreign Commerce
• 1685.5―Calculation of Estimated Use Tax—Use Tax Table

Additional Local Taxes

• 7286.03―Authorization to levy; County of Los Angeles
• 7287.22―Authorization to levy; County of Contra Costa
• 7291―Authorization to levy; Contra Costa Transportation Authority

VOLUME 2

VOLUME 3

Cannabis Tax Regulations

• 3802―Gross Receipts from Sales of Cannabis and Cannabis Products

VOLUME 4