Laws, Regulations, and Annotations
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Business Taxes Law Guide—Revision 2026
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
"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
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
Boundaries, State … 6017
Bracelets commemorating American prisoners of war … 6360
Breast pumps and accessories … 6370.2
Brokers, see customs brokers
Buddy Poppy exemption … 6360.1
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
Cannabis; medicinal and medicinal products … 6369.6
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 1656.1 … 6051
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)
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
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
sales and use tax exemption … 6357.4
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
Electronic earnings withholding orders … 6834
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
state of emergency … 6459.5
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
Historic Venue Restoration and Resiliency Fund … 7103
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
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
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, 6368.2
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, 6041.6, 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
Medicinal cannabis; medicinal cannabis products … 6369.6
Medicines
definition and exemption … 6369
food exemption, excluded from … 6359
samples … 6369
Mexico, reciprocal agreement with … 7056
Military welfare society … 6363.4
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
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
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
Controller brings … 6961
erroneous refunds and credits, action to recover
Attorney General prosecutes … 6963
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:
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
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
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
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
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
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
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
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, 6368.2
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
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' 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