Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations
Article 1. Returns and Payments
6453. Contents of return. For purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period and, in the case of a person who is liable for the sales tax and is not a seller, the gross receipts of such person for the period in which the liability was incurred. For purposes of the use tax, in case of a return filed by a retailer, the return shall show the total sales price of the property sold by him or her, the storage, use, or consumption of which property became subject to the use tax during the preceding reporting period; in case of a return filed by a purchaser, except as provided in Section 6452.1, the return shall show the total sales price of the property purchased by him or her, the storage, use, or consumption of which became subject to the use tax during the preceding reporting period.
The return shall also show the amount of the taxes for the period covered by the return and any other information which the board deems necessary for the proper administration of this part.
History—Stats. 1978, Ch. 827, effective January 1, 1979, added the phrase commencing with "and in the case of …" to the first sentence. Stats. 1980, Ch. 1326, effective September 30, 1980, added "the information required by Section 25377 of the Public Resources Code, if required by the board,". Stats. 1983, Ch. 337, in effect January 1, 1984, added "or her" after "him" in both instances of occurrence in the second sentence of the first paragraph, deleted "the information required by Section 25377 of the Public Resource Code, if required by the board" after "return," and substituted "any" for "such" before "other" and "which" for "as" after "information" in the second paragraph. Stats. 2010, Ch. 721 (SB 858), in effect October 19, 2010, added "except as"6452.1" after "by a purchaser," in the second sentence of the first paragraph.