Laws, Regulations and Annotations

• Constitutionality

Article 1. Imposition of Tax

• Sec. 35. Imposition and rate of additional sales and use tax: public safety services
• Sec. 36. Imposition and rate of additional sales and use tax: education; Local Revenue Fund 2011
• 6051. Imposition and rate of sales tax [Repealed.]
• 6051. Imposition and rate of sales tax
• 6051.1. Temporary sales tax increase [Repealed.]
• 6051.2. Imposition and rate of additional sales tax
• 6051.3. Imposition and rate of additional sales tax
• 6051.4. Conditions necessary for additional sales tax to cease
• 6051.5. Imposition and rate of sales tax [Repealed.]
• 6051.5. Imposition and rate of additional sales tax; Fiscal Recovery Fund
• 6051.6. Comparison of estimated receipts with actual receipts by Controller [Repealed.]
• 6051.6. Exemption from tax; aircraft common carriers
• 6051.7. Imposition and rate of sales tax [Repealed.]
• 6051.7. Imposition and rate of additional sales tax [Repealed.]
• 6051.8. Conditions for activation of Section 6051.7 [Repealed.]
• 6051.8. Diesel fuel: sales tax rate increase [Repealed.]
• 6051.8. Diesel fuel: sales tax rate increase
• 6051.15. Local Revenue Fund 2011
• 6051.45. Operative date of tax

• 6052. Reimbursement [Repealed.]
• 6052.5. Reimbursement schedules [Repealed.]
• 6053. Unlawful advertising [Repealed.]
• 6054. Itemization of tax reimbursement [Repealed.]
• 6054.5. Excessive reimbursement [Repealed.]
• 6055. Worthless accounts

Article 2. Permits

• 6066. Application for permit
• 6066.3. Collection of information by cities and counties for seller's permits
• 6066.4. Providing of seller's permit to cities and counties
• 6066.5. Notice to applicant
• 6067. Issuance and display of permit
• 6068. Change of address
• 6069. Renewal of permit
• 6070. Revocation of permit
• 6070.5. Authorization to refuse issuance of permit
• 6071. Unlawful acts
• 6071.1. Surrender of permit
• 6072. Inactive permit
• 6073. Swap meet or flea market
• 6073.1. Form requirement; swap meet, flea market or special event
• 6073.2. Trade shows; exclusion
• 6074. Catering trucks
• 6075. Exemption from permit; feed and hay sellers
• 6076. Exemption from permit; hay sellers
• 6077. Retail florists

Article 3. Presumptions and Resale Certificates

• 6091. Presumption of taxability; resale certificate
• 6092. Effect of certificate
• 6092.1. Lessors of mobile transportation equipment
• 6092.5. Presumption of taxability; vehicle auction or dismantler
• 6093. Form of certificate
• 6094. Liability of purchaser; accommodation loans
• 6094.1. Leases; election to pay use tax
• 6094.5. Improper use of certificate
• 6095. Resale certificate; fungible goods

Article 4. Inclusion of Support Services in Sales Tax

• 6150. Definitions
• 6151. Imposition and rate of sales tax
• 6152. Registration of sellers
• 6154. Prepayment exception
• 6156. Application for permit
• 6158. Issuance of permit
• 6160. Inactive permit
• 6162. Seller as retailer
• 6164. Records
• 6166. Examination of records
• 6168. Personal Care IHSS Quality Assurance Revenue Fund
• 6170. Operative date of article
• 6172. Repeal of article

Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax

• 6174. Definitions
• 6175. Imposition and rate of tax
• 6176. Registration of sellers
• 6177. Prepayment exception
• 6178. Application for permit
• 6179. Issuance of permit
• 6180. Inactive permit
• 6181. Seller as retailer
• 6182. Records
• 6183. Examination of records
• 6184. Disposition of proceeds
• 6184.5. No local taxing authority
• 6185. Controller's use of funds
• 6186. Monthly capitation payments
• 6187. Implementation of article
• 6188. Force or effect of article
• 6189. Operative date of article