Laws, Regulations and Annotations

Search

Business Taxes Law Guide – Revision 2022
 

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Index

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    Q    R    S    T    U    V    W    X    Y    Z



A


Abstract of judgment for tax … 6738

Accommodation loans

sales tax … 6094

use tax … 6244

Accounts, worthless

sales tax … 6055

use tax … 6203.5

Acquisition sale and leaseback … 6010.65

Acquisitions of endangered animal and plant species … 6202.5

Actions

refunds, for, and to recover erroneous, see refund and credit of overpayments

tax, to collect

attachment … 6713

Attorney General to prosecute … 6712

delinquency, certificate of, as prima facie evidence in … 6714

jurisdiction … 6711

name of plaintiff … 6711

service of process, use tax … 6715

time to bring … 6711

Address, change of … 6068

Administration of law

Board, enforcement by … 7051

Browsing … 7056.5

collections, report of, to Controller … 6826

confidential information, prohibition against disclosure, see confidential information

employees, hiring of … 7052

hearings by representatives … 7052

information returns, jet fuel … 6452.05

information returns, use tax … 7055

records of sellers and purchasers, examination of … 7054

requirement that records be kept … 7053

rules and regulations … 7051

representatives prescribing … 7052

unauthorized inspection of records … 7056.5

Admission charge, food consumed in place having … 6359

Advanced manufacturing, exclusion … 6010.8

Advertising, assuming or absorbing tax

use tax … 6205

Advocate, Taxpayers' Rights … 7083

Agents

consumer, agent for delivery to, as making retail sale … 6007

forwarding, see forwarding agents

retailers, agents not considered as … 6015

service of process on, in action relating to use tax … 6715

Air carriers

food products, hot prepared … 6359.1

fuel and petroleum products … 6357.5

parts exemption … 6366

Aircraft

defined … 6274

exemptions

family … 6285

ground control stations … 6366

leased to common carriers, foreign governments, nonresident … 6366.1

ownership similar after transfer with entire business … 6281

parts … 6366

presumption of use for purchases outside California … 6248

rate increase … 6051.6, 6201.6

retailer not required to hold permit … 6283

revocable trust … 6285

sold to common carriers, foreign governments, nonresidents … 6366

jet fuel, exclusion from motor vehicle fuel exemption … 6357

jet fuel, information return … 6452.05

occasional sale exemption inapplicable to certain … 6367

permit requirement of seller … 6284

retailer of, who is … 6275

use tax, due date … 6291

Allocation of local use tax … 7051.3

Alternative energy and advanced transportation project … 6010.8

American National Red Cross, sales to, exemption … 6381

Amnesty, tax penalty … 7070–7078

Animal life, exemption … 6358(a)

feed for, exemption … 6358(b)

drugs and medicines … 6358(e)

Animals

endangered and threatened … 6010.50, 6202.5, 6366.5

pet adoptions … 6010.40

racehorse breeding stock … 6358.5

Annual plants, exemption … 6358(c)

Armed forces, purchase of vehicle by member of … 6249

Art works … 6010.30, 6365

"Assembly", fabrication or transfer as sale or purchase … 6010.3

Assignee for benefit of creditors, as person … 6005

Assignee, no judgment for … 6937

Assignees of accounts receivables … 6055, 6203.5

Association, as person … 6005

Assuming of absorbing tax, advertising re

use tax … 6205

Attachment, in action for tax … 6713

Audit, managed … 7076.1 7076.5

Auction sales of vehicles: presumption: resale certificates … 6092.5

Auction

exemption for nonprofit organizations … 6363.2

sale at, included in definition of "sale" … 6006.6

seized property, sale by board at public … 6796

Automobiles, see vehicles



B


Bad debts

sales tax … 6055

use tax … 6203.5

Bank charges, reimbursement of … 7096

Bankruptcy, trustee in, as person … 6005

Banks, service of notice to creditors on … 6702

Barter, as sale or purchase … 6006(a), 6010(a)

Beverages, what included in food exemption … 6359

Bicycles, exemption-City of Santa Monica … 6368.8

Bill of Rights (see Taxpayers' Bill of Rights)

Blind persons, operating certain restaurants and vending stands, exemption … 6363

Blood collection, blood pack units … 6364.5

Board of Governance, Streamlined Sales Tax Project … 6027

Boat trailers, see vehicles

Boats, see vessels; watercraft

Bracelets commemorating American prisoners of war … 6360

Brokers, see customs brokers

Boundaries, State … 6017

Buddy Poppy exemption … 6360.1

Building materials used in military and veterans’ medical facilities, exemption … 6369.7

Bullion, "monetized" … 6355

Burden of proof

retail, that sale is not at … 6091

use in state, that sale of property delivered in state is not sold for … 6241

Business

affairs of retailer, confidentiality of … 7056

defined … 6013

engaged in, in state, definition … 6203

purchaser of, withholding of purchase price by … 6811, 6812

sale of, exemption, see occasional sale

Business trust, as person … 6005


C


California, State of, as person … 6005

medicine used or furnished for treatment, exemption … 6369

Cancellations of liability … 6981

Candy and confectionery (see Food Products)

Cannabis donations … 6414.1

Carbon dioxide exemption … 6359.8

Car Buyer's Bill of Rights; used vehicles … 6012.3

Carriers (see also common carriers)

delivery to, for shipment out of state, sales tax exemption … 6396

Cash discounts, see discounts

Catering trucks, operators of, sales to … 6074

Certificates (see also exemption certificates; resale certificates)

amount due, recording or filing of notice of state tax lien … 6757

delinquency, certificate of, as prima facie evidence in suit for tax … 6714

judgment for tax, certificate of amount due in request for … 6736

payment, certificates of … 6813

sale of business, certificate of nonliability upon … 6811, 6812

State tax lien, recording or filing of notice of … 6757

vehicles, exemption and tax clearance certificates … 6422.1

Charitable organizations … 6359.45, 6375

Chemical toilets, lease of, as sale or purchase … 6010.7

Children’s diapers … 6363.9

Chiropractors … 6018.4

City or city and county, as person … 6005

Civil Code Section 1656.16051

Civil proceedings, Taxpayers' Bill of Rights … 7156

Claims for refund or credit, see refund and credit of overpayments

Clinic, see medical facility or clinic

Clothes cleaning or dyeing establishment

retailers, when not … 6018.6

Clubs, see social clubs

Coins … 6355

Collection cost recovery fee … 6833

Collection of restitution orders … 6835

Collection of taxes by board (see also actions; determinations; judgment for tax; liens; returns and payments; security for tax; seizure and sale; successor's liability; warrant for tax)

Department of Motor Vehicles acting for and on behalf of board in collecting use tax on certain vehicles, private party … 6292,

Department of Motor Vehicles acting for and on behalf of board in collecting use tax on certain vehicles, used motor vehicle dealers … 6295

enjoining collection prohibited … 6931

erroneous refunds, action to recover, see refund and credit of overpayments

Internal Revenue Service and other states' debts … 6835

people, board acts on behalf of … 6828

remedies cumulative … 6827

report of collections to Controller … 6826

Collection of taxes by private collection

entity … 6830

Collection of taxes by retailer

sales tax, reimbursement for, see reimbursement for sales tax

use tax, see use tax

Common carriers

aircraft sold or leased to, exemptions … 6366, 6366.1

parts purchased by air common carriers … 6366

parts purchased by rail carriers … 6411

sales to, sales tax exemption … 6385

vessel for hire in interstate or foreign commerce as common carrier … 6385

Composed type, fabrication or transfer of, as sale or purchase … 6010.3

Computers

industry, computer: notice re application of sales and use tax laws … 7059

programs, custom: sale or purchase … 6010.9

Conditional sale, included in definition of

sale … 6006(e)

purchase … 6010(c)

Confidential information

prohibition against disclosure … 7056

return preparers … 7056.6

taxpayer communications … 7099.1

exceptions

authorization by Governor and local legislative bodies … 7056

information protected … 7056

sellers' permits, information on excepted … 7056

persons subject to prohibition … 7056

return preparers … 7056.6

successors and other persons directly interested … 7056

sales and use tax records … 7056

Constitutional exemptions … 6352

Constitutional provision, sales and use tax rate … 35, 36

Construction contracts

out-of-state, sales tax exemption … 6386

United States, with … 6384

Construction of law … 6002, 6271

Contact lenses … 6018

Containers

blood collection and pack units … 6364.5

exemption … 6364

food containers … 6364(d)

returnable and nonreturnable, defined … 6364(c)

waterproof cargo containers

rental of, not a use … 6009.1

Continuing purchase, defined … 6010.1

Continuing sale, defined … 6006.1

"Contractor inventory", see United States

Contractors (see also construction contracts)

United States contractors … 6384

Controller

collections, reports of, to … 6826

refunds (see also refund and credit of overpayments)

action to recover erroneous, brought by … 6961

payment on order of … 7102

"Convicted purchaser" … 6009.2

"Convicted seller" … 6007

Copartnership, as person … 6005

Corporation, as person … 6005

"Cost price", definition of … 6244.5

Cost recovery fee … 6833

Costs, deductibility from:

gross receipts … 6012

sales price … 6011

Counterfeit goods and labels: retail sale, storage and use … 6007, 6009.2

County, as person … 6005

Credit (see also refund and credit of overpayments)

action to recover erroneous … 6961–63

allowed purchaser, inclusion in:

gross receipts … 6012

sales price … 6011

prepayment, credit for … 6473

use tax, against, for out-of-state tax on purchase … 6406

Creditors, notice to

persons subject to … 6702

service of … 6702

banks, service on … 6702

time for … 6702

state officers or agencies … 6702

transfer or disposition of property by creditor … 6702

consent by board to transfer … 6702

liability for failure to withhold … 6702

Crutches, prescribed, exemption … 6369.2

Customs brokers, delivery to, for shipment out of state, sales tax exemption … 6396



D


Debt, use tax as, owed by retailer to State … 6204

Debts, bad

prepayments on motor vehicle fuel … 6480.6

sales tax … 6055

use tax … 6203.5

Deficiency determinations, see determinations: deficiency

definitions … 6003–24

(See also specific terms)

Delay, excusable … 6592, 6596

Delinquencies, public disclosure of … 7063

Delivery charges, costs of and charges for transportation, when included in

gross receipts … 6012

sales price … 6011

Demonstration and display

sales tax … 6094

use tax … 6244

Dentist, prescribing or furnishing medicines for treatment, exemption … 6369

Determinations: deficiency

cancellation of … 6981

discontinuance of business, time for making determination … 6481

due and payable, when … 6565

final, when, if no petition filed … 6561

interest … 6482

notice of … 6486

limitations time for mailing notice … 6487

decedent, against person liable for tax of … 6487.1

general partners … 6487.2

unregistered California purchasers … 6487.06

unregistered out-of-state retailers … 6487.05

waiver of … 6488

number allowable … 6481

offsetting overpayments against underpayments … 6483

penalties

fraud or intent to evade … 6485, 6485.1, 6514.1

negligence or intentional disregard … 6484

nonpayment … 6565

Determinations: no return made

cancellation of … 6981

discontinuance of business, time for making determination … 6511

due and payable, when … 6565

estimate of tax measure … 6511

final, when, if no petition filed … 6561

interest … 6513

notice of … 6515

limitations time for mailing notice … 6487

number allowable … 6511

offsetting overpayments against underpayments … 6512

penalties

failure to file return … 6511

fraud or intent to evade … 6514

nonpayment … 6565

Determinations: jeopardy

administrative hearing … 6538.5

due date … 6536

interest and penalty … 6537

notice of … 6537, 6539

petition for redetermination … 6538

security … 6538

Determinations: petitions for redetermination

amendment of petition … 6561.5

form and content of petition … 6561.5

hearing on petition … 6562

continuance of hearing … 6562

notice of hearing … . 6562

increase or decrease before determination final … 6563

claim for increase, time to assert … 6563

order or decision on petition, when final notice of … 6564

penalty for nonpayment when final … 6565

persons entitled to file petition … 6561

service of notices … 6566

Diesel

fuel used in transporting farm products … 6357.1

prepayment exemption … 6480.9

rate increase … 6051.8, 6201.8

rate increase exemption … 6357.3

Dietary supplements … 6359

Disclosure of tax delinquencies … 7063

to state licensing entities …7057, 7057.5

Discontinuance of business (see also determinations; successor's liability)

seller's permit, surrender upon business becoming inactive … 6072

Discounts, cash, exclusion from

gross receipts … 6012

sales price … 6011

Dismantlers, resale certificates; presumption … 6092.5

Dispensing opticians, when not retailers … 6018

Display, see demonstration and display

Distribution lines, electrical, not personalty … 6016.5

District, as person … 6005

Donation of property by retailers … 6403

Drinks, serving as sale … 6006(d)

"Drive ins", parking facilities for consuming food in cars … 6359

Drugs and medicines, definition and exemption … 6018.1, 6358

Drugs, prescription medicine exemption … 6369

Due date of taxes … 6451

(see also determinations; prepayment of taxes)

vehicles, vessels, aircraft; use tax … 6291



E


Earnings withholds: employer's liability … 6704

Education and information program, Taxpayers' Bill of Rights … 7084

Educational institutions, see loans; schools and school districts

Electric power generation, storage, and distribution equipment, partial exemption … 6377.1

Electrical transmission and distribution lines, not personalty … 6016.5

Electricity, exemption … 6353

Electronic payments, one day late relief … 6591.6

Employees, hiring by board … 7052

Employer's liability: withheld earnings … 6704

Endangered and threatened animal and plant species … 6366.5

"Engaged in business in this State", definition … 6203

commonly controlled group … 6203(c)(4)

conventions and trade shows … 6203(d)

Estate, as person … 6005

Exchange, as sale or purchase … 6006(a), 6010(a)

Execution, upon judgment for tax … 6739

Exemption certificate … 6421

(see also resale certificates)

federal excise tax on diesel fuel … 6423

fuel purchases: amount of excise taxes … 6245.5

prepayment of diesel fuel tax … 6480.3

vehicles, use tax … 6422.1

Exemptions

general … 6351–6380

sales tax … 6381–6396

use tax … 6401–6422.1

of particular property or transactions, see the specific title

Expenses (see also warrants for collection)

gross receipts, not deductible from … 6012

sales price, not deductible from … 6011

Export (see also interstate and foreign commerce)

packers, delivery to, for export, sales tax exemption … 6387

Extension of time for making return or payment … 6459

disaster … 6459

interest on … 6592.5

state budget not adopted … 6459



F


Fabricating, as sale or purchase … 6006(b), 6010(b)

Factor delivering to consumer, as retailer … 6007

Factory-built housing … 6012.7

Factory-built school building … 6012.6

Farm equipment and machinery … 6356.5

Feed for animal life, exemption … 6358(b), 6358.4

Feed sellers, exemption from permit … 6075

Fees, see collection cost recovery, permits: vehicles; warrants for collection

Felony … 7153.5

Fertilizer, exemption … 6358(d)

Films, motion picture, leases of … 6006(g), 6010(e)

Financially disabled persons, defined … 6902.4

Fiscal Recovery Fund … 6051.5

Fishing

deep sea fishing, commercial: diesel fuel exemption … 6368.2

Fixed price contracts … 6376, 6376.1, 6376.2

Flags of United States, certain nonprofit veterans organizations not retailers of … 6359.3

Flea markets … 6073

form requirement … 6073.1

Florists, mobile retail … 6077

Food, furnishing, preparing or serving for consideration as sale … 6006(d)

Food products (meals)

admission charge, food consumed in place having … 6359

blind operators of certain vending stands selling, exemption … 6363

definition and exemption … 6359

parking facilities, for consuming food in cars … 6359

school organizations serving to students, exemption … 6363

vending machines … 6359

Food stamp coupons … 6373

Foreign commerce, see interstate and foreign commerce

Foreign countries, property purchased from … 6405

Foreign governments, aircraft sold or leased to, exemptions … 6366, 6366.1

Forwarding agents, delivery to, for shipment out of state, sales tax exemption … 6387, 6396

Fraternal organizations

furnishing and distributing property by, as sale … 6006(c)

person, as … 6005

Fraud penalty … 6485, 6485.1, 6514, 7155

Freight cars, see rail freight cars

Fuel

air common carriers, foreign destination … 6357.5

diesel: transporting farm products … 6357.1

excise tax on, exemption certificate … 6011, 6012, 6245.5

exemptions, see aircraft

gasohol … 6357.5

organic products and waste byproducts … 6358.1

tax swap … 6051.8, 6201.8, 6357.3, 6357.7

Fungible goods, see resale certificates



G


Garment cleaning or dyeing establishment

retailers, when not … 6018.6

Gas, delivered through mains, lines or pipes, exemption … 6353

Gasohol … 6357.5

General fund, transfer of money in retail sales tax fund to … 7102

Geothermal steam, brines, and heat … 6353

Gold: "California Gold" medallions … 6354

Governor, order of, authorizing examination of records … 7056

Grocers, rules and regulations respecting … 7051.5

Gross receipts

defined … 6012

particular items included or excluded, see the specific titles

presumed taxable … 6091

Group or combination, as person … 6005



H


Handcrafted items … 6361.1

Hay sellers, exemption from permit … 6075, 6076

Health and safety materials … 6409

Hearing aid dispensers

retailer, when not … 6018.7

Hearings (see also determinations; petitions for redetermination)

application for (jeopardy determination) … 6538.5

permits, on revocation of … 6070

representatives, by … 7052

Hemodialysis products … 6369.1

Hospitals

medicines, furnished by, or sold to, for treatment, exemption … 6369

patients' meal, exemption … 6363.6

Hot prepared food products … 6359, 6359.1

Household furnishings, lease of … 6006(g), 6010(e)

Humane societies, transfers of pets exclusions … 6010.40



I


Ice or dry ice: use in packing, shipping, transporting … 6359.7

Illicit labels … 6007, 6009.2

Imposition of tax

constitutional provision (see Chpts. 2 and 3)

sales tax … 6051, 6051.2, 6051.3, 6051.5, 6051.6

use tax … 6201, 6201.2, 6201.3, 6201.5, 6201.6

Impressed mats, fabrication or transfer as sale or purchase … 6010.3

Imprinting as sale or purchase … 6006(b), 6010(b)

Income tax credit, refund of … 6902.2

Income tax return: reporting use tax … 6451.5

deficiency determinations … 6487.3

Indian tribal tax exclusion … 6011, 6012

"In this State", meaning of … 6017

Information returns, use tax … 7055

In-home Support Services tax … 6150-6172

Injunction, to prevent tax collection, prohibited … 6931

Innocent spouse, relief for … 6456

Installation charges, exclusion from

gross receipts … 6012

sales price … 6011

Installment payment agreements … 6832

annual statements … 6832.5

notice to consumers … 6832.6

Institutions, patients' meals, exemption … 6363.6

Interest

amnesty penalty … 7074

daily computation of … 6591.6

determinations

deficiency … 6482

failure to file return … 6513

jeopardy … 6537

erroneous refunds … 6964

disaster … 6593

payment one day late … 6591.6

relief of … 6593.5, 6591.6

gross receipts or sales price, interest charged or paid as part of … 6011, 6012

leases to the United States government … 6594

managed audits … 7076.5

on late prepayments … 6592.5

refunds, see refund and credit of overpayments

tax payments, delinquent … 6591, 6591.5

vehicles, vessels and aircraft, delinquent use tax payments … 6291, 6292

Interstate and foreign commerce (see also carriers; common carriers; forwarding agents)

customs brokers, delivery to, for shipment out of state … 6396

rail freight cars for use in, exemption … 6368.5

vessel engaged in, for hire, as common carrier … 6385

watercraft for hire, use in, exemption … 6368 (sale), 6368.1 (lease)

Itinerant veteran vendor … 6018.3



J


Jeopardy determinations, see determinations; jeopardy

Joint venture, as person … 6005

Judgment for tax

abstract of, recording … 6738

actions to collect tax, see actions

certificate of amount due, filing … 6736

entry and filing … 6737

execution upon … 6739

lien, duration and extension of … 6738

lien, effect of judgment as … 6738

lien, release of … 6740

request for judgment … 6736

time to file … 6736

Judicial proceedings, see actions

Jurisdiction

erroneous refund, action to recover … 6961

refund, action for … 6933

tax, action for … 6711



L


Labor, cost as part of

gross receipts … 6012

sales price … 6011

Lease (see also rentals)

aircraft, leased to common carriers, foreign governments, nonresidents … 6366.1

chemical toilets … 6010.7

defined … 6006.3

fixed term, government … 6006.3

household furnishings … 6006(g), 6010(e)

lessor as retailer required to collect use tax … 6203(c)

linen supplies … 6006(g), 6010(e)

mobile transportation equipment … 6006(g), 6010(e)

motion picture and television films and tapes … 6006(g), 6010(e)

occasional sale, election of lessor to pay use tax on property acquired in … 6094.1

purchase, lease as … 6010(e)

prior leases, exemption when lease amount fixed prior to law imposing tax

sales tax … 6391

use tax … 6407

property situated outside state, exemption from sales tax when … 6390

sale, lease as … 6006(g)

substantially same form, property leased in … 6010(e)

use tax, time for collection from lessee … 6203

video cassettes, tapes, and discs … 6006(g), 6010(e)

watercraft, leased for interstate use or commercial fishing, exemption … 6368.1

waterproof cargo containers, rental of, not a use … 6009.1

Leased fixtures, as tangible personal property … 6016.3

Levy

exemptions, Taxpayers' Bill of Rights … 7095

notice of … 6703

release of, Taxpayers' Bill of Rights … 7094

return of property … 7094.1

Liability

accommodation loans, of purchaser for … 6094, 6244

corporate officer … 6829

failure to withhold purchase price, of purchaser for … 6812

purchase of property certified exempt, of purchaser when … 6421

sales tax, of retailer for … 6051

use tax, of purchaser for … 6202

Liens

judgment for tax, lien of … 6738

perfection and enforceability of … 6757

preliminary notice of, Taxpayers' Bill of Rights … 7097, 7098

recorded lien, no preference of tax lien over prior attaching … 6756

release of … 7097

subordination of … 7097

tax lien of

certificate of liability, recordation of, as creating lien for amount due … 6757

duration and extension of … 6757

effect and priority of … 6757

time for filing … 6757

warrant for enforcement of liens … 6776

Limitations, statutes of

determinations

asserting increase … 6563

deficiency … 6487

mailing notice … 6487–88

judgment for tax, request for … 6736

lien for tax, certificate … 6757

notice to creditor … 6702

refund or credit

action for refund … 6933

claim for … 6902

overpayments of erroneous levies or liens … 6902.3

waiver of, financially disabled persons … 6902.4

seizure and sale … 6796

unregistered California purchasers … 6487.06

unregistered out-of-state retailers … 6487.05

violations of penal provisions … 7154

warrant for tax … 6776

Limited liability company, as person … 6005

Linen supplies, leases of … 6006(g), 6010(e)

Liquefied petroleum gas

exclusion from motor vehicle fuel exemption … 6357

exemption for residential and agricultural uses … 6353

Litter, poultry … 6358.2

Loans

accommodation

sales tax … 6094

use tax … 6244

educational programs, use tax exemption

motor vehicles loaned for driver education programs to

motor vehicles loaned to university officials … 6202.7

motor vehicles loaned to veterans' facility for instruction in operation of specially equipped vehicles … 6404(d)

private or parochial secondary schools … 6404(c)

property loaned to school districts for … 6404(a)

use of property for other purposes, liability of purchaser making … 6404(e)

Local Revenue Fund 2011 … 6051.15, 6201.15

Losses (see also Bad debts)

not deductible from

gross receipts … 6012

sales price … 6011

Low-emission vehicles … 6356.5



M


Mailing lists … 6379.8

Mains, water or gas delivered through, exemption … 6353

Managed audit program … 7076.1 7076.5

Manufacturing, Power Generation, and Research and Development equipment partial exemption …6377.1

Market Facilitators Act … 6040, 6041, 6041.1, 6041.2, 6041.5, 6042, 6043, 6043.1, 6044, 6045, 6046, 6047, 6049.5

Master tapes or master records, exemption … 6362.5

Materials used, cost of, deductibility from

gross receipts … 6012

sales price … 6011

Mats, see Impressed mats

Meals (see also food products)

blind operators of certain vending stands serving, exemption … 6363

delivered to elderly and disabled … 6363.7

religious organizations serving, exemption … 6363.5

residents or patients of certain institutions, meals served to, exemptions … 6363.6

school organizations serving to students, exemption … 6363

served to elderly condominium residents … 6376.5

served to low-income elderly persons … 6374

serving as sale … 6006(d)

"Mechanical" fabrication or transfer as sale or purchase … 6010.3

Medical identification tags … 6371

Medical facility or clinic, exemption of medicine furnished by, for treatment … 6369

Medical health information … 6408

Medi-Cal managed care plan tax … 6174-6189

Medical oxygen delivery

systems, exemption … 6369.5

Medicated feed and drinking water … 6358.4

Medicines

definition and exemption … 6369

food exemption, excluded from … 6359

samples … 6369

Mexico, reciprocal agreement with … 7056

Military welfare society … 6363.4

Military and veterans’ medical facilities, exemption for building materials used … 6369.7

Misdemeanors (see also penalties)

advertising reassuming or absorbing tax

use tax … 6205

permit, engaging in business without … 6071

resale certificate, improper use of … 6094.5

return, making false or fraudulent … 7152

failure or refusal to file … 6452

making false or fraudulent … 7152

use tax, failure of retailer to collect and display separately … 6207

vehicle use tax exemption certificates, improper use of … 6422.1

violation of law as … 7153

Mobilehomes

current value … 6012.2, 6276.1

exclusions … 6012.2, 6276.1

installed as residences … 6012.8, 6012.9

sale of used … 6379

Mobile transportation equipment

defined … 6023

leases of … 6006(g), 6010(e), 6092.1, 6243.1

Monetized bullion … 6355

Motion picture films and tapes, leases of … 6006(g), 6010(e)

Motion picture production partnerships … 6010.4

Motion pictures and motion picture property … 6010.6

Motion picture tax credit … 6902.5

Motor vehicle fuel

aviation gasoline exemption … 6357

exemption from General Fund … 6357.7

fuel tax refunds, collection of sales and use taxes by Controller deducting from … 6357

exemption certificate for amount of excise taxes … 6245.5

prepayment for distributors … 6480–6480.7

exemption for diesel fuel used for agricultural purposes … 6480.9

exemption for state contracted fuel … 6480.1

refunds of taxes … 6357.2

taxes, collection of, by Controller … 6357.1

Motor vehicles, see Vehicles

Multiagency task force … Chapter 8, Uncodified Sections

Municipality

medicine used or furnished for treatment, exemption … 6369

person, municipality as … 6005

Museums … 6366.3, 6366.4, 6370.5



N


Natural disaster … 6593

Negligence penalty … 6484

Newspapers, and periodicals

free distributions … 6362.7

nonprofit organizations … 6362.8

periodical, exemption … 6362.7

subscription sales of periodicals … 6362.7

Nonmonetized bullion … 6355

Nonprofit organizations … 6018.9, 6359.3, 6359.45, 6361, 6363.2, 6363.3, 6363.4, 6375.5

Nonprofit zoological society, defined … 6010.50

Nonresidents

aircraft sold or leased to, exemptions … 6366, 6366.1

trucks and trailers, affidavit of nonresident of purchaser from out-of-state dealer … 6388

Nonreturnable containers, see containers

Notices (see also Creditors, Notice to; Determinations)

certificate of … 7058

installment payment agreements … 6832.6

levy … 6703

permits

change of address … 6068

revocation … 6070

refunds, action on claims for … 6906

security, notice of sale … 6701

seized property, notice of sale of … 6797

Numismatic coins … 6355



O


Occasional sale

definition … 6006.5

exemption … 6367

lessor, election to pay use tax on property acquired in … 6094.1

vehicles, vessels, aircraft, exclusion of certain, from exemption … 6367

Oculists, when not retailers … 6018

Offenses, see misdemeanors; penalties

Offers in compromise … 7093.6

Offsets, see determinations

One-way rental trucks … 6024

Ophthalmic materials, oculists, optometrists, and dispensing opticians, when not retailers of … 6018

Opticians, dispensing, when not retailers … 6018

Optometrists, when not retailers … 6018

Out-of-state delivery, presumption of use … 6247

Out-of-state contractors, see construction contracts

Overpayments, (see Refund and credit of overpayments)

Oxygen, exemption for … 6358



P


Parent-teacher associations … 6370

Parking facilities, for consuming food, in cars … 6359

Partnerships; written partnership agreement … 6831

"Pasteup", fabrication or transfer as sale or purchase … 6010.3

Pawnbroker … 6010.15

Payments, see returns and payments

Penalties (see also misdemeanors)

Penalties

accuracy penalty … 6591.3

determinations

failure to file return … 6511

failure to timely remit tax reimbursement … 6597

intent to evade … 6485, 6485.1, 6514, 6514.1, 7155

jeopardy determination … 6537

leases to the United States government … 6593

nonpayment … 6565

negligence … 6484

relief from, for reasonable cause … 6592

direct pay permit, improper allocation of local sales and use tax … 7051.2

efficient process to relieve … 6592

failure to timely remit tax reimbursement … 6597

improper use of resale certificate … 6094.5

inactive permit … 6072

limitations … 6591

natural disaster … 6593

relief from, for reasonable cause … 6596

tax payments, delinquent … 6591

prepayments, late … 6476, 6477

negligence or intentional disregard … 6478

vehicles, vessels and aircraft, delinquent use tax payments … 6291, 6292

waivers … 7072

Periodical, exemption … 6362.7

Permits

application for … 6066

assignability of … 6067

change of address, reissuance upon … 6068

cities and counties, collection of information for … 6066.3

direct payment permits … 7051.1, 7051.2, 7051.3

exemption from requirement to hold … 6075, 6076

inactive permit, surrender of … 6072

information on not confidential … 7056

issuance and display … 6067

in-home support services … 6156

misdemeanors … 6071

notice to applicant … 6066.5

refuse issuance: outstanding tax liability …6070.5

renewal after suspension or revocation fee … 6069

revocation or suspension … 6070, 6072

fee for renewal after … 6069

hearing on … 6070

sellers' … 6066–6072

surrender of … 6071.1

use tax direct payment … 7051.3

vehicles, vessels and aircraft … 6284

Person, definition … 6005

Personal Care IHSS Quality Assurance Revenue Fund … 6168

Personal property, tangible, defined … 6016

Pet adoptions, exclusion … 6010.40

Petitions for redetermination, see determinations: petitions for redetermination

Pharmacists

dispensing medicines on prescription, exemption … 6369

dispensing replacement contact lenses … 6018

Physicians, medicines, prescribing or furnishing for treatment, exemption … 6369

Photographs, reproduction in newspaper, exemption … 6362(b)

Place of sale … 6010.5

Plants, exemption of annual … 6358(c)

endangered and threatened … 6010.50, 6202.5, 6366.5

Podiatrists

medicines, prescribing and furnishing for treatment, exemption … 6369

retailers, when not … 6018.5

Political subdivision

medicine, used or furnished for treatment, exemption … 6369

person, as … 6005

Pollution control facility: sale or purchase … 6010.10

Possession, transfer of, as sale or purchase … 6006(a), 6010(a)

Poultry litter … 6358.2

Power generation, storage, and distribution equipment, partial exemption … 6377.1

Prepayment of taxes … 6470–6479

amount of prepayment … 6471

credit for prepayment … 6473

estimated tax liability … 6471

verification of … 6474

interest when extension granted … 6592.5

motor vehicle fuel distributions … 6480–6480.7

notification that prepayment required … 6471

service of … 6479

penalty for late prepayment … 6476, 6477, 6479.3

penalty for negligence … 6478

persons required to prepay … 6471

report of prepayment, form and when made … 6472

successors … 6471

time for prepayment … 6471

Prescription medicines, exemption … 6369, 6369.1, 6369.2

Presumptions

gross receipts, taxability of … 6091

retailer, that property shipped or brought to State is purchased from … 6246

use in State, that property delivered in State is sold for … 6241

use in State, that property delivered outside State to known resident was purchased for … 6247

vehicles, vessels, and aircraft brought into State, presumption of purchase for use … 6248

exclusion from presumption of servicemen … 6249

vehicles, sales price as market value for use tax computation … 6276

Printed sales messages for goods and services printed to the special order of the purchaser … 6379.5

Printing, as sale or purchase … 6006(b), 6010(b)

Printing materials, exclusion of certain, from definition of sale and purchase … 6010.3

Priority of tax … 6756

(See also Liens)

Proceeds, disposition of … 7101, 7102

Process, service of, in action relating to use tax … 6715

Processing

as sale or purchase … 6006(b), 6010(b)

Producing, as sale or purchase … 6006(b), 6010(b)

Promotional items sold at cost … 6018.9

Proofs, see reproduction proofs

Property purchased in a foreign country … 6405

Property sold, cost of, deductibility from

gross receipts … 6012

sales price … 6011

Protections: taxpayer communications … 7099.1

Publications, transfer of, as sale or purchase … 6006(f), 6010(d)

Public Transportation Account

transfers to … 7103.1

Public transportation equipment: option to purchase … 6368.9

Publicizing amnesty program … 7077

Publicizing largest tax delinquencies … 7063

Purchase

continuing purchase … 6010.1

definition … 6010

food, meals, and drink for care of mentally retarded person 6010.2

from foreign country … 6405

Purchaser affidavit forms … 6388.3

Purchase price (see also gross receipts; sales price)

withholding by successor, see successor's liability—withholding of purchase price



Q


Quad cane, prescribed, exemption … 6369.2



R


Racehorse breeding stock … 6358.5

Rail freight cars, for use in interstate or foreign commerce, exemption … 6368.5

Rate of tax

sales tax … 6051, 6051.1, 6051.2, 6051.3, 6051.5,

use tax … 6201, 6201.1, 6201.2, 6201.3, 6201.5, 6201.7

"Real or ultimate ownership", defined … 6006.5

Realty, leased fixtures, as tangible personal property … 6016.3

Receipts from retailer for use tax collected … 6202

Receiver, as person … 6005

Reciprocal agreement, defined … 7056

Records, see Administration of law; confidential information

Red Cross, see American National Red Cross

Redeterminations, see determinations, petitions for redetermination

Refund and credit of overpayments

action to recover

assignee not entitled to judgment … 6937

claim for refund, necessity for … 6932

disposition of judgment … 6935

grounds, limitation to those set forth in claim … 6933

injunction or other process to prevent collection prohibited in … 6931

interest in judgment … 6936

jurisdiction … 6933

person entitled to bring … 6933, 6937

time to bring … 6933

failure of board to act on refund claim … 6934

waiver, failure to bring timely action as … 6933

authority of board … 6901

claim for—time to file … 6902

class claim … 6904

failure to file as waiver … 6905

form and content … 6904

notice of action on claim … 6906

service, manner of … 6906

single claim; determination payments … 6902.6

waiver of, financially disabled persons … 6902.4

erroneous refunds and credits, action to recover

Attorney General prosecutes … 6963

Controller brings … 6961

jurisdiction and place of trial … 6961, 6962

procedure, law governing … 6963

waiver of interest … 6964

income tax credit for manufacturing property … 6902.2

interest amount and period covered … 6907

disallowance for intentional or careless overpayment … 6908

waiver when claimant requests deferment of action on claim … 6908

nontaxable amounts or amounts in excess of taxable amounts … 6901.5

offsets … 6512

persons entitled to receive refunds or credits … 6902

use tax, person to whom overpayment credited … 6901

sales tax reimbursement, when payment to vendor required as condition … 6903

vehicle smog impact fee … 6909

veterans: repayment … 6018.2

Registration

retailers (use tax) … 6226

use tax … 6225

vehicles, certificates of use tax clearance to allow completion of … 6422.1

Regulations, see rules and regulations

Reimbursement … Civil Code 1656.1

Reliance, written advice … 6596

Relief for innocent spouse … 6456

Religious organizations, sales of meals and food products by … 6363.5

Rental value, as measure of use tax for property purchased under resale certificate and used for

accommodation loans … 6094(b), 6244(b)

demonstration and other purposes … 6094(c), 6244(c)

Rentals (see also lease)

gross receipts, inclusion in … 6012

sales price, inclusion in … 6011

video cassettes, tapes, and discs … 6006(g), 6010(e)

Repayment: qualified veterans … 6018.2

Replacement contact lenses … 6018

Reproduction proofs, fabrication or transfer of, as sale or purchase … 6010.3

Res judicata, applicability of rule of … 7176

Resale certificates

sales tax … 6091–95

use tax … 6241–45

effect of:

sales tax … 6092

use tax … 6242

form and content:

sales tax … 6093

use tax … 6243

fungible goods:

sales tax … 6095

use tax … 6245

liability of purchaser issuing:

sales tax … 6094, 6094.5

use tax … 6244

Residents (see also Nonresidents)

presumption that property delivered out of state to known resident was purchased for use in state … 6247

Restaurants (see also Meals)

blind operators of certain … 6363

Restitution orders, collection of … 6835

Restocking costs, see returned merchandise

Retail sale, defined … 6007

Retail sales tax fund

deposit of tax payments in … 7101

transfer of money in, to general fund … 7102

Retailer

defined … 6015, 6019, 6275

permits, direct payment … 7051.1, 7051.2

registration of, use tax … 6226

"retailer engaged in business in this State", meaning of … 6203

lessor as … 6203(c)

Retrofit devices … 6356.5

Returnable containers, see containers

Returned merchandise … 6011, 6012

Return preparers; disclosure prohibited … 7056.6

Returns and payments

cancellation of liability determined by person filing returns … 6981

due date of taxes … 6451

extension of time for payment … 6459

payment, certificates of … 6813

payments, how made … 7101

prepayment, see Prepayment of taxes returns content … 6453

returns

content … 6453

lessor and lessee … 6457

electronic filing authorization … 6452

filing … 6452, 6454

form … 6452

information, use tax … 7055

misdemeanor

false or fraudulent return as … 7152

period covered by return … 6452

authority to prescribe special periods … 6455

persons required to file … 6452

vehicles, exception for purchaser of … 6292

signature … 6452

time for filing … 6452

extension of time … 6459

verification of accuracy of … 7054

vehicles, payment of use tax by purchaser to Department of Motor Vehicles … 6292

vehicles, payment of use tax by used motor vehicle dealer to Department of Motor Vehicles … 6295

Rules and regulations

authority of board to prescribe, adopt, and enforce … 7051

representatives of board, authority to prescribe … 7052

retroactive effect, authority to apply without … 7051



S


Sale

and leaseback … 6010.65

passenger transportation equipment … 6368.8

tangible personal property … 6010.65

auction … 6006.6

business, sale of, obligation of purchaser to withhold purchase price … 6811, 6812

conditional, see conditional sale

continuing … 6006.1

definition … 6006

occasional sale, definition … 6006.5

exemption … 6367

place of … 6010.5

property, sale of, to collect tax, see seizure and sale

retail … 6007

"Sale price"

defined … 6011

particular items included or excluded, see the specific titles

Sales suppression devices and software … 7153.6

Sales tax

collection of other states' … 6850

imposition and rate … 6051, 6051.2, 6051.3, 6051.5, 6051.8

meaning of … 6003

reimbursement, see reimbursement for sales tax

transfer of revenues, Local Revenue Fund 2011 … 6051.15, 6201.15

use tax, exemption when sales tax applicable … 6401

Schools and school districts

catalogs, exemption … 6361.5

loans to, for educational programs and driver training, see loans

sponsored youth groups … 6361

students' meals, exemption … 6363

yearbooks, exemption … 6361.5

Security for tax

authority to require … 6701

amount and kind … 6701

discontinuance of business, security held as payment on account upon … 6815

increase or decrease of … 6701

jeopardy determinations … 6538

notice to persons other than creditor … 6703

sale of … 6701

disposition of surplus … 6701

notice of sale, service … 6701

Seeds, exemption … 6358(c)

Seizure and sale

authority for … 6796

bill of sale … 6798

deed … 6798

disposition of proceeds … 6799

manner of … 6796

notice of sale … 6797

property subject to … 6796

time for … 6796

Seller defined … 6014

Sellers' permits, see Permits, sellers'

Semitrailers and trailers … 6410

Servicemen, use tax, see presumptions

Services

costs of, or charges for, as part of

    gross receipts … 6012

   sales price … 6011

in-home support services … 6150-6172

Small business hiring credit I … 6902.7

application … 6902.8

Small business hiring credit II … 6902.9

application … 6902.10

Social clubs

furnishing and distributing property by, as sale … 6006(c)

person, as … 6005

Social gatherings, artwork transferred … 6010.30

Space flight property … 6380

Special event … 6073

form requirement … 6073.1

Special order, transfer of property made to, as

sale … 6006(f)

purchase … 6010(d)

Special reserve account … 6051.8

Sportsmanship organizations, Youth … 6361

Spouse, innocent … 6456

State of California

person, state as … 6005

medicine used or furnished for treatment, exemption … 6369

State Highway Account … 7104.4

Statute of Limitations, see Limitations, Statutes of

Steam … 6353

Stock of goods, sale of, withholding of purchase price by purchaser … 6811, 6812

Storage, defined … 6008, 6009.1

Storage and use: counterfeit goods … 6009.2

Storage and use exclusion … 6009.1

Streamlined Sales Tax Project … 6025–6031

Subscriptions

periodicals … 6362.7

"Substantially same form", property leased in … 6006(g), 6010(e)

Successor's liability withholding of purchase price

amount to be withheld … 6811

certificate of nonliability of seller … 6811, 6812

failure to withhold, liability for … 6812

notice of … 6814

notice of amount due

failure of board to mail, effect of … 6812

time to make request for … 6812

time to enforce obligation of successor … 6812

Successors

confidential information, furnishing to … 7056

prepayments by … 6471

refunds to … 6901

Suits, see actions

Suppression devices … 7153.6

"Surplus Property", see United States

Surrender of permit … 6071.1

Swap meets … 6073

form requirement … 6073.1

Syndicate, as person … 6005



T


Tableware, use in food consumption … 6359

"Take-out" or "to go" orders … 6359

Tangible personal property

definition … 6014, 6016

leased fixtures … 6016.3

telephone, telegraph, and electrical transmission and distribution lines excluded … 6016.5

Tapes, motion picture, leases of … 6006(g), 6010(e)

Tax, imposition and rate of

sales tax … 6051, 6051.2, 6051.3, 6051.5, 6051.7, 6051.8

use tax … 6201, 6201.2, 6201.3, 6201.5, 6051.7, 6051.8

Tax penalty amnesty … 7070–7078

Tax returns, see returns and payments

Taxes (see also returns and payments)

collection of, see Collection of taxes by Board; collection of taxes by retailer

due date … 6451

inclusion in:

sales price … 6011

gross receipts … 6012

prepayment, see prepayment of taxes

reimbursement, sales tax, see reimbursement for sales tax

unreported tax information: reward program … 7060

vehicle, see vehicles

Taxpayers' Bill of Rights … 7080 through 7099.1

bank charges … 7096

civil proceedings … 7156

claims for refund, plan to resolve … 7089

evaluation of employees … 7088

identification of areas of taxpayer noncompliance … 7085

levy … 7094, 7095

lien, notice of … 7097, 7098

petitions, plan to resolve … 7089

preparation of statements by board … 7086

protest hearings … 7090

revenue collected or assessed … 7087

settlement authority . . 7093.5

taxpayer communications: protection of … 7099.1

Taxpayers' Rights Advocate … 7083

Telephone and telegraph lines, not personalty … 6016.5

Teleproduction and postproduction equipment … 6378

Television films and tapes, leases of … 6006(g), 6010(e)

Termination of business, see successor's liability—withholding of purchase price

Thrift stores exemption

AIDS … 6363.3

military welfare society …6363.4

Timber harvesting equipment … 6356.6

Title, transfer of as

purchase … 6010(a)

sale … 6006(a)

Title of Law … 6001

Trades, endangered and threatened plants and animals … 6010.50

Trade shows … 6073.2, 6203

Trailers

and semitrailers … 6410

boat, see vehicles

new, purchased from out-of-state dealer, delivered in state for use outside state, exemption … 6388

"Transferor", defined … 6006(g), 6010(e)

Transmission lines, electrical, not personalty … 6016.5

Transportation, cost of, and charges for, when included in

gross receipts … 6012

sales price … 6011

Transportation Deferred Investment Fund … 7104.3, 7105, 7106

Transportation, Department of

retailer, when not … 6018.8

Transportation Investment Fund … 7104, 7104.1, 7104.2, 7107

successor to … 7104.4

Trucks, one-way rental … 6024

Trucks, catering … 6074

Trust, trustee, or trustee in bankruptcy as person … 6005



U


United States

flags, see Flags of United States

leases to, interest and penalties … 6594

person, United States as … 6005

sales to, sales tax exemption … 6381

"surplus property" and "contractor inventory", exclusion from use tax exemption of purchases from unincorporated U.S. agencies … 6402

unincorporated agencies, purchases from, use tax exemption … 6402

United States Contractors … 6384

Unlawful acts, see misdemeanors

"Use", defined … 6009, 6009.1, 6421(b)

Use tax

accommodation loans, measure of tax … 6094(b), 6244(b)

collection by retailer … 6203

credit against, for out-of-state tax paid on purchase … 6406

debt owed by retailer to state, tax as … 6204

demonstration and other purposes, measure of tax … 6094(c), 6244(c)

direct payment permit … 7051.3

donation of property by retailer … 6403

endangered and threatened animal and plant species … 6202.5

exception vehicles … 6292

exemption: service personnel: purchases outside this state … 6412

imposition and rate … 6201, 6201.2, 6201.3, 6201.5, 6201.7 , 6201.8

information returns … 7055

income tax return reporting on … 6452.1 , 6487.3

lessor's election to pay on property acquired in occasional sale … 6094.1

loans for educational or instructional purposes, exemption … 6404

meaning of … 6004

persons liable for … 6202

property purchased for resale, liability of purchaser using … 6094(a), 6244(a)

railroad equipment component parts, exemption from … 6411

receipts from retailer for … 6202

registration of purchasers … 6225

registration of retailers … 6226

sales tax applicable, exemption from use tax when … 6401

separate statement of … 6206

service of process in actions to collect (actions generally, see actions) … 6715

vehicles, exemption and other tax clearance certificates … 6422.1

vehicles, vessels and aircraft, due date of tax … 6291



V


Vehicles

Car Buyer's Bill of Rights; used vehicles … 6012.3

credit for out-of-state taxes generally … 6406

defined … 6022, 6272

driver training or instruction, loans for, see loans

emission control label … 6263

presumption for purchases outside California … 6248

exemptions

family … 6285

ownership similar after transfer with entire business … 6281

physically handicapped persons … 6369.4

retailer unlicensed as manufacturer, dealer or dismantler … 6282

fees and taxes, inclusion in

gross receipts … 6012

sales price … 6011

identification by Department of Motor Vehicles … 6293

loans to university officials … 6202.7

low-emission vehicles … 6356.5

mass commuting vehicles, qualified: sale or purchase … 6010.11

new, purchased from out-of-state dealer, delivered in state for use outside state, exemption … 6388, 6388.5

occasional sale exemption not applicable to certain … 6367

passenger transportation vehicles, exemption … 6368.7

permit requirement of seller … 6284

presumption of purchase for use … 6248

servicemen, exception … 6249

presumption on sale to lessee … 6277

retailer of, who is … 6275

use tax, payment by used motor vehicle dealer to Department of Motor Vehicles … 6292

use tax, payment by purchaser to Department of Motor Vehicles … 6295

use tax exemption and tax clearance certificates to allow registration of … 6422.1

Vending machine operators

Army, Navy, or Air Force installations, operators upon … 6021

consumer of food products … 6359.4

nonprofit, charitable, or educational organization … 6359.45

Vending machines

food products … 6359, 6359.4

Vending stands, blind operators selling meals or food from certain, exemption … 6363

Vessels (see also watercraft)

common carrier, vessel operating in interstate or foreign commerce for hire as … 6385

defined … 6273

presumption of use for purchases outside California … 6248

exemptions

family … 6285

ownership similar after transfer with entire business … 6281

retailer not required to hold permit … 6283

occasional sale exemption inapplicable to certain … 6367

over 1,000 tons burden, conditional … 6356

permit requirement of seller … 6284

retailer of, who is … 6275

undocumented: identification by Department of Motor Vehicles … 6294

Veteran, disabled, itinerant … 6018.3

Veterans’ medical facilities, exemption for building materials used … 6369.7

Veterans' organizations, certain, not retailers of flags of the United States … 6359.3

Veterans' organizations, meals and food products exemption … 6363.8

Veterinarians, when not retailers … 6018.1

Video cassettes, tapes, and discs

rentals or leases … 6006(g), 6010(e)

Violation of law (see also misdemeanor; felony)

as felony … 7153.5

as misdemeanor … 7153

statute of limitations … 7154

Volunteer fire departments … 6018.10



W


Waiver

amnesty … 7072

determination, time for mailing notice of … 6488

interest on refunds … 6908

timely action for refund, failure to bring as … 6933

Walker, prescribed, exemption … 6369.2

Warrants for collection

authority to issue … 6776

effect of … 6776

fees and expenses

collection from party liable for tax … 6778

officer levying … 6777

publication, approval for … 6777

levy, manner of … 6776

officer to whom issued … 6776

penalties, amnesty … 7072

sale pursuant to … 6776

time to issue … 6776

Water, delivered through mains, lines or pipes, exemption … 6353

bottle water excluded from food exemption … 6359

Watercraft (see also Vessels)

exemptions

deep sea fishing, commercial: diesel fuel use … 6368.2

interstate use, commercial fishing … 6368

leased watercraft … 6368.1

Waterproof cargo containers, see containers

Wheelchair, prescribed, exemption … 6369.2

Withholding, purchase price, by successor, see successor's liability withholding of purchase price

Withholding, earnings: liability of employer … 6704

Worthless accounts:

sales tax … 6055

use tax … 6203.5



X


X-ray films, producers as consumers … 6020



Y


Youth organization

definition … 6361



Z


Zappers … 7153.6