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Business Taxes Law Guide—Revision 2026
Sales And Use Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes
Chapter 4. Sales and Use Tax
Index
A B C D E F G H I J L M N O P R S T U V W X
A
Addressing, Defined … 1504
Admission
Definitions … 1603
Places where admission is charged … 1603
Taxable sales of food products … 1603
Advertising Agencies, Commercial Artist and Designers … 1540
Agency Fee or Commission … 1540
Copy Writing … 1540
Electronic or Digital Artwork … 1540
Finished Art … 1540
Preliminary Art … 1540
Purchase Agent … 1540
Purchased Items by Agency or Artist or Designer … 1540
Retouching … 1540
Services … 1540
Typography charges … 1540
Websites … 1540
Agency,
United States, Incorporated … 1614
United States, Unincorporated … 1614
Agency Fee, Advertising Agencies … 1540
Agents, Permits … 1699
Aids, Manufacturing … 1525 (STGB 50-24)
Aids, Marketing … 1670
Aircraft … 1593
Common Carriers … 1593
Dealers, Demonstration, Display and Use of Property Held for Resale … 1669
Delivered to Agencies of the United States … 1620
Financed … 1593
Fuel, Exemption Certificate … 1598
Included in Transfer of Substantially All Property Used in Business Activity … 1595
Leases of Mobile Transportation Equipment … 1661
Modification, Repair, or Replacement … 1593
Non-revenue Operations … 1593
Payment of Tax by Purchaser … 1610
Personnel Training … 1593
Special Provisions Affecting Aircraft … 1610
Test Flights … 1593
Air Force Exchange Services … 1614
Alcoholic Beverages, Federal Areas … 1616
Alterations, New Clothing … 1524
Alterers, Fur … 1549
American National Red Cross … 1614
Animal, Lease of … 1660
Animal Life and Feed … 1587
Animal Life … 1587
Exemption Certificates … 1587
Feeds … 1587
Invoices Related to Exemption Certificates … 1587
Architects … 1506
Armed Forces, Property Mailed to Persons in … 1620
Army and Air Force Exchange Services … 1614
Assignment, Leases … 1660
Auctioneers … 1565
Auto Auctions and Auto Dismantlers … 1566.1
Audit Procedures … 1698.5
Waiver of Limitation … 1698.5
Automated Data Processing, Records Prepared by … 1698
Automatic Data Processing Services and Equipment
(See Computers, Programs, and Data Processing)
Automobile Dealers and Salesmen … 1566
Auto Auctions and Auto Dismantlers … 1566.1
Credit Sales and Repossessions Generally … 1641
Dealer Aid to Salesmen … 1566
Demonstration, Display, and Use of Property Held for Resale—Vehicles … 1669.5
Leased Vehicles … 1610
Rental Value as a Measure of Tax … 1669.5
Leases of Tangible Personal Property, In General … 1660
Leases of Mobile Transportation Equipment … 1661
Out-of-State Purchases of Vehicles, 90 Day Test … 1566
Resale Certificates Generally … 1668
Resale Certificates from Non-Dealer Retailers … 1566
Sales of Vehicles by Other Retailers … 1610
Sales to Members of the Armed Services … 1566
Special Provisions Affecting Vehicles … 1610
B
Bad Debts … 1642
Amount Subject to Deduction … 1642
Construction Contractors … 1642
Definition … 1642
Example of Computing Allowable Loss … 1642 Appendix 1
Records … 1642
Reporting … 1642
Repossessions, Computing Loss on … 1642
Example of Computing Bad Debt Deduction … 1642 Appendix 2
Special Situations … 1642
Worthless Accounts Subsequently Collected … 1642
Bankruptcy, Receivers and Trustees in … 1573
Banks and Insurance Companies … 1567
Barbers … 1506
Barter, Exchange, "Trade-ins" … 1654
Barter and Exchange … 1654
Discount and Trade-in Allowance on Same Transaction … 1654
Exchange in Connection with Repairs … 1546
Occasional Sales, Sale of a Business … 1595
Reimbursement for Tax, Effect of Collecting … 1700
Trade-ins … 1654
Beauty Shop Operators … 1506
Beer, Wine and Liquor Dealers … 1568
Billboards, TV … 1529
Blind Vendors, Students' Meals … 1603
Boarding Houses, Taxable Sales of Food Products … 1603
Bookbinders … 1553
Bootblacks … 1506
Buildings and Other Property Affixed to Realty … 1596
Buildings and Minerals … 1596
Fixtures, Machinery and Equipment, Affixed to Real Property … 1596
Leased Property Affixed to Realty as Tangible Personal Property When Lessor Has
Right to Remove … 1660
Prefabricated Buildings … 1521
Timber … 1596
Bullion, Coins and … 1599
Application of Tax … 1599
General … 1599
Purchase of, as Investment … 1599
Business
Reorganization of … 1595
Sale of … 1595
Buyout Fees … 1529
By-Products, Manufacturers … 1525 (BTGB 67-7)
C
Cabinets, Prefabricated … 1521
Carrier, Transportation by … 1628
Cars, Rail Freight … 1620
Cash Discounts, Proration of Between Taxable and Exempt Transactions, Trading Stamps and Related Promotional Plans … 1671
Caterers … 1603
Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices … 1585
Cemeteries, Constructing Foundations for Memorials … 1572
Certificates, Exemptions
(See Exemption Certificates)
Charges, Laboratory … 1503
Charges, Service, Sales of Food Products … 1603
Charitable Organizations … 1570
Exemption Certificates … 1570
Medical Identification Tags … 1570
Prisoners of War Bracelets … 1597
Sales by … 1570
Sales to … 1570
Chemical Toilets, Leases … 1660
Chemicals, Fur Dressers
Used in Mordanting … 1531
Used in Pickling and Tanning … 1531
Circulating Libraries … 1506
Civilian Welfare Funds, Armed Services … 1614
Cleaners and Launderers … 1506
Clothing, New, Alterations … 1524
Clubs, Officers and Non-Commissioned Clubs and Messes, Alcoholic Beverages … 1616
Clubs, Social … 1603
Coast Guard Exchanges … 1614
C.O.D. Fees … 1632
Coins and Bullion … 1599
Application of Tax … 1599
General … 1599
Purchase of, as Investment … 1599
Collection of Use Tax By Retailers … 1684
Application of Tax to Leases … 1660
Mobile Transportation Equipment … 1661
Penalty for Failure to Collect … 1703
Receipts for Tax Paid to Retailer … 1686
Refunds of Excess Collections … 1684
Retailers Engaged in Business in State … 1684
Retailers not Engaged in Business in State … 1684
Sales Tax Reimbursement, Excess Collections … 1700
Tax as Debt … 1684
Vehicles, Vessels and Aircraft, Special Provisions Concerning … 1610
Collections, Excess, Refunds of Use Tax Collected by Retailers … 1684
Commercial Artists and Designers … 1540
Commission, Advertising Agencies, Commercial Artists and Designers … 1540
Common Carriers, Sales to … 1621
Use of Aircraft … 1593
Company and Other Unit Funds, Armed Services … 1614
Composed Type, Leases of … 1660
Computers, Programs, and Data Processing … 1502
Addressing (Including Labels) for Mailing … 1502
Basic Applications of Tax … 1502
Definitions of Terms … 1502
Keypunching and Keystroke Verifying … 1502
Microfilming and Photorecording … 1502
Mailing Services … 1504
Manipulation of Customer-Furnished Information … 1502
Pick-up and Delivery Charges … 1502
Processing of Customer-Furnished Information … 1502
Programs … 1502
Rental of Equipment … 1502
Computing Tax Reimbursement Upon Aggregate of Sales Prices in Single Transaction … 1700
Concessionaires, Permits … 1699
Consignees and Lienors of Tangible Personal Property for Sale … 1569
Sales by Court Appointed Officers … 1573
Construction Contract Defined … 1521
Construction Contractors … 1521
Application of Tax … 1521
Construction contractors … 1521
Cost Plus a Fee Contracts … 1521
Fixtures … 1521
Machinery and Equipment … 1521
Materials … 1521
Exemption Certificates … 1521
Deductions for Tax-Paid Purchases Resold … 1521
Exemption Certificates for Out-of-State Use … 1521
Resale Certificates … 1521
Miscellaneous Sales by Contractors … 1521
Permits … 1521
Supplies and Tools for Self Use … 1521
United States Construction Contractors … 1521
Machinery and Equipment … 1521
Materials and Fixtures … 1521
Bad Debts … 1642
Deep-Well Agricultural Pumps … 1521
Definitions … 1521
Construction Contract … 1521
Construction Contractor … 1521
Fixtures … 1521
Lump Sum Contract … 1521
Machinery and Equipment … 1521
Materials … 1521
Time and Material Contract … 1521
United States Construction Contractor … 1521
Draperies and Drapery Hardware … 1521
Elevator Installations … 1521
Excess Reimbursement … 1521
Factory-Built School Buildings … 1521
Mobilehomes Installed for Occupancy as Residences … 1521
Prefabricated Buildings … 1521
Prefabricated Cabinets … 1521
Remote Control Garage Door Openers … 1521
Repair Contracts … 1521
Telephone Switchboards and Instruments … 1521
Typical Items Regarded as:
Fixtures … 1521 (App. B)
Materials … 1521 (App. A)
Machinery and Equipment … 1521 (App. C)
Not Machinery and Equipment … 1521 (App. C)
U. S. Government Supply Contracts … 1618
Consumers
Funeral Directors as … 1505
Persons Engaged in the Business of Providing Mailing Services as … 1504
Persons Engaged in the Business of Rendering Service as … 1501
Producing, Fabricating and Processing Property Furnished by … 1526
Containers and Labels … 1589
Containers … 1589
Defined … 1589
Feed Analysis Tags … 1589
Feed Bags … 1589
Gift Wrapping … 1589
Labels … 1589
Price Tags … 1589
Containers, Property Used As, By Packers, Loaders and Shippers … 1630
Contract
Construction, Defined … 1521
Employer Medical, Prescription Medicines … 1591
Lump Sum Maintenance … 1546
Contractors, Construction … 1521
Contractors, United States … 1521
Copy Writing … 1540
Corporation, Contribution to Commencing … 1595
County, Schedules Showing Allocation by Vending Machine Operators… 1574
Court Ordered Sales, Foreclosures and Repossessions … 1573
Foreclosure Sales … 1573
Repossessions … 1573
Sales Ordered by State Courts … 1573
Creative Art Services … 1529
Credit Sales and Repossessions … 1641
Bad Debts … 1642
Contracts Designated as Leases … 1641
Due Date of Tax … 1641
Personal Property Leases, Generally … 1660
Repossessions … 1641
Returns, Defects, Replacements … 1655
D
Damaged Goods, Damaged in Transit … 1629
Data Processing
(See Computers, Programs, and Data Processing)
Dealer Aid to Salesmen—Automobile … 1566
Dealers, Beer, Wine and Liquor … 1568
Dealers, Memorial … 1572
Debts, Bad … 1642
Debit Card Fees … 1643
Deduction, Bad Debts, Amount Subject to … 1642
Deep-Well Agricultural Pumps … 1521
Defects … 1655
Definition of Terms
Addressing … 1504
Automatic Data Processing Services and Equipment … 1502
Bad Debts … 1642
Common Carrier … 1621
Construction Contract … 1521
Construction Contractor … 1521
Containers … 1589
Food Products … 1602
Homes for the Care of Persons … 1503
Institutions for the Care of Persons … 1503
Lease … 1660
Mailing List … 1504
Manufacturing Equipment, Partial Exemption … 1525.2
Medicines … 1591
Mobile Transportation Equipment, Leases of … 1661
Motion Pictures … 1529
Newspapers … 1590
Newspapers and Periodicals, Ingredient or Component Part of … 1590
Packers, Loaders and Shippers … 1630
Periodicals … 1590
Place Subject to an Admission Charge … 1603
Prescription … 1591
Prescription, Eyeglasses and Other Ophthalmic Materials … 1592
Publishers … 1543
Registered Pharmacist … 1591
Vehicle … 1610
Vessel … 1610
U.S. Government Supply Contracts … 1618
Delivery Charges, Pick-up and … 1502
Demonstration, Display and Use of Property Held for Resale—General … 1669
Aircraft Dealers … 1669
Fair Rental Value … 1669
Fair Rental Value, Automobiles … 1669
Leases and Rentals in General … 1660
Loans to Schools for Educational or Training Program … 1669
Mobile Transportation Equipment Leased … 1669
Property Used Both for Demonstration and Other Purposes … 1669
Rental to Salesmen for Demonstration … 1669
Salesmen, Sale to for Demonstration … 1669
Use of Rental Value as Measure of Tax … 1669
Demonstration, Display, and Use of Property Held for Resale—Vehicles … 1669.5
New and Used Vehicle Dealers and Lessors—Specific Applications … 1669.5
Vehicle Dealers, Lessors, Manufacturers, and Distributors—In General … 1669.5
Vehicle Manufacturers and Distributors—Specific Applications … 1669.5
Dental Laboratories … 1506
Dentists … 1506
Dentists, Prescription Medicines … 1591
Designers … 1540
Determination, Nonpayment, Penalty … 1703
Dietary Adjuncts … 1602
Dietary Supplements … 1602
Direct Payment permits … 1699.5
Discount, Cash, Proration Between Taxable and Exempt Transactions, Trading Stamps and Related Promotional Plans … 1671
Discounts, Reimbursement for Sales Tax … 1700
Display of Property Held for Resale
General … 1669
Vehicles … 1669.5
Disregard, Intentional, Penalties for … 1703
Draperies and Drapery Hardware … 1521
Dressers, Fur … 1531
"Drive-Ins", Taxable Sales of Food Product … 1603
Drop Shipments … 1706
Due Date of Returns … 1699
Dyers, Dressers, Fur … 1531
Dyes, Fur Dressers … 1531
E
Effect of … 1667
Feed … 1587
Form of … 1667
General … 1667
Hot Prepared Food Products Sold to Air Carriers … 1603(App. A)
Issuance of … 1667
Issuance Where Not Appropriate … 1667
Property Becoming an Ingredient or Component Part of Newspapers or Periodicals … 1590
Resale … 1668
Sales to United States, Supporting Documents … 1614
Watercraft … 1594
Electrical Transcriptions
(See Sound Recording)
Electronic Data Processing
(See Automated Data Processing)
Elevators, Installations … 1521
Employees' Meals … 1603
Employer Medical Contracts, Prescription Medicines … 1591
Equipment, Affixed to Real Property … 1596
Equipment, Automated Data Processing
Defined … 1502
Rental of … 1502
Title, Transfer of … 1502
Equipment (see Construction Contractor)
Equipment, Manufacturing … 1525.2, 1525.3
Evasion, Intent, Penalty … 1703
Excessive Reimbursement … 1521
Exchange … 1654
Exchange of Used for Reconditioned Similar Property … 1546
Exchanges, Army and Air Force, Navy, Coast Guard … 1614
Executors and Administrators … 1573
Exemption Cards … 1619
Exemption Certificates … 1667
Aircraft Fuel … 1598
Charitable Organizations … 1570
Common Carrier … 1621
Construction Contractor … 1521
Manufacturing Equipment … 1525.2
Exports … 1620
Eyeglasses and Other Ophthalmic Materials … 1592
Dispensing Opticians … 1592
Physicians and Surgeons and Optometrists … 1592
Prescription, Defined … 1592
F
Fabricating and Processing Property Furnished by Consumers … 1526
Factory-built Housing … 1521.4
Application of Tax … 1521.4
Definitions … 1521.4
Exclusion Certificate … 1521.4
Factory-built School Buildings
Application of Tax … 1521
Definitions … 1521
Exclusion certificate … 1521
Federal Areas … 1616
Alcoholic Beverages … 1616
Sales Through Vending Machines … 1616
Vending Machines, Sales Generally … 1574
Federal Taxes … 1617
Manufacturers or Importers Excise … 1617
Refunds of … 1617
Repeal or Reduction of … 1617
Retailers' Excise Taxes … 1617
Fees, C.O.D. … 1632
Fertilizer … 1588
Fertilizer, Defined … 1588
Finishing, Painting, Polishing … 1524
Fixtures
(See Construction Contractor)
Fixtures Affixed to Real Property … 1596
Flags, Prisoners of War Bracelets and Food or Beverages Transferred by Certain Nonprofit Organizations … 1597
Flags … 1597
Food Products and Nonalcoholic Beverages … 1597
Prisoners of War Bracelets … 1597
Resale Certificates … 1597
Tangible Personal Property … 1597
Florists … 1571
Food Products … 1602
Complimentary Food and Beverages … 1603
Defined … 1602
Dietary Supplements or Adjuncts … 1602
Grocers—Reporting Methods … 1602.5
Hospitals … 1503
Institutions … 1503
Places Where Admission is Charged … 1603
Programs for Low-Income Elderly Persons … 1603
Reporting Methods for Grocers … 1602.5
Sales of Combination Packages … 1602
Served with Facilities … 1603
Taxable Items Sold by Grocers … 1602.5
Taxable Sales of Food Product … 1603
Transferred by Nonprofit Youth Sports Organizations … 1597, 1603
Vending Machine Operators … 1574
Foreclosures … 1573
Foreign Missions and Consuls … 1619
Application of Tax … 1619
Records of Retailers … 1619
Tax Exemption Cards … 1619
Foreign Government, use of Aircraft … 1593
Foreword … 1500
Foundries … 1530
Fraternal Organizations … 1603
Fraud, Penalty … 1703
Fuel, Motor Vehicle and Aircraft … 1598
Fuel, Sold to Common Carriers … 1621
Funds, Civilian Welfare, Armed Services … 1614
Funeral Directors … 1505
Sales in Interstate or Foreign Commerce … 1505
Sales to the United States … 1505
Funds, Company and Other Unit, Armed Services … 1614
Fur Dressers and Dyers … 1531
Altering, Repairing and Remodeling Furs … 1549
Application of Tax Under Specific Circumstances … 1549
Chemicals Used in Mordanting … 1531
Chemicals Used in Pickling and Tanning … 1531
Dyes … 1531
Fabrication Labor … 1549
Intermediates … 1531
Processing Oils … 1531
Fur Repairers, Alterers and Remodelers … 1549
Fur Dressers and Dyers … 1531
Furniture Reupholsterers … 1550
G
Gift Wrapping … 1589
Gifts, Marketing Aids, Premiums and Prizes … 1670
Excess Tax Reimbursement … 1700
"Free" Meals … 1670
Gifts … 1670
Marketing Aids … 1670
Premiums … 1670
Prizes … 1670
Gold Bullion, Sales of … 1599
Good Faith, Resale Certificates … 1668
Goods Damaged in Transit … 1629
Grocers, Reporting Methods … 1602.5
Gun Clubs … 1506
H
Homes, Hospitals, Institutions for the Care of Persons, Defined … 1503
Hospitals, Defined … 1503, 1591
Hospitals, Institutions and Homes for the Care of Persons … 1503
Defined … 1503
Laboratory Charges … 1503
Sales by Institutions … 1503
Sales to Institutions … 1503
Hot Prepared Food Products … 1603
Hotels, Taxable Sales of Food Products … 1603
I
Impressed Mats, Leases of … 1660
Indian Reservations … 1616
Definitions … 1616
Sales by Off-Reservation Retailers … 1616
Sales by On-Reservation Retailers … 1616
Information, Processing of Customer-Furnished … 1502
Information Returns … 1687
Installation, Generally … 1546
Installing, Repairing, Reconditioning in General … 1546
Exchange of Used for Reconditioned Similar Property … 1546
Installation … 1546
Lump Sum Maintenance Contracts … 1546
Repair Jobs Covered by Insurance … 1546
Repairmen … 1546
Returns, Defects, and Replacements … 1655
Tire Retreading and Recapping … 1548
Institutions … 1503
Laboratory Charges … 1503
Sales by … 1503
Sales of Food Products … 1603
Sales to … 1503
Veterans, Loans of Property to for Educational or Training Program … 1669
Instrumentality, United States … 1614
Incorporated … 1614
Unincorporated … 1614
Insulin, Prescription Medicines … 1591
Insurance
Companies … 1567
Medical, Prescription Medicines … 1591
Repair Jobs Covered by … 1546
Interest and Penalties … 1703
Interest … 1703
Penalties … 1703
Intermediates, Fur Dressers and Dyers … 1531
Interstate and Foreign Commerce … 1620
Airplanes Delivered to Agencies of the United States … 1620
Coins and Bullion … 1599
Documentary Evidence … 1620
Persons Selling Exclusively in, Permits … 1699
Property for Defense Purposes Delivered to Officers of the United States … 1620
Property Mailed to Persons in Armed Forces … 1620
Rail Freight Cars … 1620
Repairers … 1620
Sales by Funeral Directors in … 1505
Sales Tax … 1620
Exports … 1620
Sales Following Movement of Property Into State … 1620
Sales Preceding Movement of Goods From Within State to Points Outside State … 1620
Use Tax … 1620
Exemptions … 1620
Imports … 1620
Purchase for use in this State … 1620
"Storage" and "Use", Exclusions … 1620
J
Joint Ventures … 1595
L
Laboratory Charges … 1503
Launderers and Cleaners … 1506
Leases, Contracts Designated as, Credit Sales and Repossessions … 1641
Leases of Manufacturing Equipment … 1525.2, 1525.3
Leases of Mobile Transportation Equipment … 1661
Leases Generally … 1660
Mobile Transportation Equipment Defined … 1661
Leases of Mobilehomes … 1660
Leases of Tangible Personal Property, In General … 1660
Aircraft, Leases of … 1593
Assignment of Leases … 1660
Chemical Toilets … 1660
Composed Type, Reproduction Proofs, Impressed Mats … 1660
Computer Leases … 1502
Dealers Leasing to Salesmen for Demonstration … 1669
Defined … 1660
Delivery Charges When Sale is by Lease … 1628
Grant of Privilege to Use Which is Not a Lease … 1660
Lease of Animal … 1660
Leases as Sales or Purchases … 1660
Manufacturing Equipment … 1525.2, 1525.3
Measure of Tax … 1660
Mobile Transportation Equipment … 1661
Nature of Tax … 1660
Neon Signs … 1660
Notice to Lessee When Rental Receipts Not Subject to Tax … 1686
Option to Purchase … 1660
Particular Application … 1660
Property Acquired in Exempt Transactions … 1660
Property Affixed to Realty … 1660
Property Leased in Form Acquired … 1660
Property Purchased Tax Paid … 1660
Property Subleased … 1660
Rental to Salesmen for Demonstration … 1669
Repair Parts … 1660
Sales Transactions Designated as Leases to Secure Payment of Price or to Avoid Tax … 1641
Tax Paid to Another State … 1660
Use of Property by Lessor … 1660
Vehicles, Registration and Name of Lessee … 1610
Leases, Vehicles … 1610
Leases, Vehicles, Mobile Transportation Equipment … 1661
Lessee, Notice to, Inapplicability of Tax … 1686
Lessor, Use of Property By, Leases … 1660
Liability, Responsible Person … 1702.5
Liability, Successors … 1702
Libraries, Circulating … 1506
Library Producers … 1527
Licensed Hearing Aid Dispensers … 1506
Licensed Veterinarians … 1506
Lienors of Tangible Personal Property … 1569
Limited Liability Company … 1595
Liquor Dealers … 1568
Loaders … 1630
Lubricating Oil, Sales to Common Carriers … 1621
M
Machinery, Affixed to Real Property … 1596
Machinery and Equipment
(See Construction Contractors)
Magnetic Tapes, Mailing Lists … 1504
Mailing Lists and Services … 1504
Addressing, Defined … 1504
Automatic Data Processing Services … 1502
Defined … 1504
Magnetic Tapes … 1504
Printing and Related Arts … 1541
Printing Related to Mailing … 1504
Mailing, Printing and Related Arts … 1541
Manufacturers of Personal Property … 1524
Alterations to New Clothing … 1524
Bad Debts … 1642
By-Products … 1525 (BTGB 67-7)
Painting, Polishing, Finishing … 1524
Retail Sales of Tangible Personal Property … 1595
Tax Paid Purchases Resold … 1701
Manufacturing, Property Used in … 1525
Manufacturing Aids … 1525 (STGB 50-24)
Salt in Food Processing … 1525 (BTGB 61-2)
Marketing Aids … 1670
Materials
(See Construction Contract)
Mats, Impressed
Leases of … 1660
Printing and Related Arts … 1541
Meal Programs for Low-Income Elderly Persons … 1603
Meals … 1603
Employees … 1603
Hospitals … 1503
Institutions … 1503
Programs for Low-Income Elderly Persons … 1603
Served to Condominium Residents … 1603
Served with Facilities … 1603
Students, Blind Vendors … 1603
Medical Identification Tags … 1570
Medical Insurance, Prescription Medicines … 1591
Medicare Program … 1614
Medicines, Prescriptions … 1591
Medical Devices, Applications, and Related Supplies … 1591, 1591.1
Wheelchairs, Crutches, Canes, and Walkers … 1591.2
Vehicles for Physically Handicapped Persons … 1591.3
Medical Oxygen Delivery Systems … 1591.4
Member of the Armed Services, Sales to by Automobile Dealers … 1566
Membership Fees … 1584
Memorial Dealers … 1572
Cemeteries Constructing Foundations … 1572
Merchandise, Returned … 1655
Merger, Statutory … 1595
Messes … 1614
Microfilm, Records Stored on … 1698
Microfilming … 1502
Minerals Affixed to Land, Transfer of … 1596
Minerals, Food Supplements … 1602
Miscellaneous Repair Operations … 1553
Bookbinders … 1553
Motor and Transformer Rewinding … 1553
Shoe Repairmen … 1553
Tennis Racket Restringing and Repairing … 1553
Watch and Jewelry Repairmen … 1553
Miscellaneous Service Enterprises … 1506
Barbers … 1506
Beauty Shop Operators … 1506
Bootblacks … 1506
Circulating Libraries … 1506
Cleaners … 1506
Dentists and Dental Laboratories … 1506
Gun Clubs … 1506
Launderers … 1506
Licensed Hearing Aid Dispensers … 1506
Meals, Schools and Educational Institutions … 1603
Mixing, Motion Pictures … 1529
Prescription Medicines … 1591
Rentals Generally … 1660
Summer Camps … 1506
Taxidermists … 1506
X-Rays … 1528
Mobile Transportation Equipment Leased While Being Held for Resale … 1669
Mobile Transportation Equipment, Leases of … 1661
Mobilehome … 1610.2
Certificate of Exemption … 1610.2
Installed for Occupancy as Residences … 1521
Leases of … 1660
Special Application of Tax to Mobilehome … 1610
Mobilehomes Installed for Occupancy as Residences … 1521
Modification, Repair, or Replacement, Aircraft … 1593
Modular Systems Furniture … 1583
Mordanting Chemicals Used by Fur Dressers … 1531
Motion Pictures … 1529
Application of Tax … 1529
Definitions … 1529
General … 1529
Miscellaneous … 1529
Operative Date … 1529
Motor and Transformer Rewinding … 1553
Motor Vehicle and Aircraft Fuels … 1598
Application of Sales or Use Tax to Fuel Furnished with Leased Vehicles or Aircraft … 1598
Exemption Certificate, Aircraft Fuel … 1598
Refunds, Withholding or Payment of by Controller … 1598
Sales of Motor Vehicle Fuel on Sales Tax-Included Basis … 1598
N
Navy Exchanges … 1614
Negligence, Penalties for … 1703
Neon Signs, Leases … 1660
Newspapers and Periodicals … 1590
Definitions … 1590
Exemption Certificates … 1590
Ingredient or Component Part Defined … 1590
Printing and Related Arts … 1541
School Catalogs and Yearbooks … 1590
Nonprofit
Parent-Teacher Association … 1603
Organization Providing Services to Developmentally Disabled—Sales of Handcrafted Property by … 1597
Youth Sports Organizations Food and Nonalcoholic Beverages Transferred by … 1597, 1603
Nonprofit Youth Sports Organizations Food and Nonalcoholic Beverages Transferred by … 1597, 1603
Nonresidents, Use of Common Carrier … 1593
Nonrevenue Operations, Use of Aircraft … 1593
O
Occasional Sales, Sale of a Business, Business Reorganization … 1595
Aircraft … 1595
Consolidation … 1595
Contribution to Commencing Corporation or Partnership … 1595
Manufacturers and Wholesalers … 1595
Sale or Reorganization of All or Part of a Business … 1595
Service Enterprises … 1595
Statutory Merger … 1595
Transfers of Substantially All Property Without Substantial Change in Ownership
… 1595
Vehicles … 1595
Vessels … 1595
Oil, Lubricating, Sold to Common Carriers … 1621
Oils Processing, Fur Dressers … 1531
Operations, Non-Revenue, Aircraft … 1593
Opticians, Dispensing, Eyeglasses and Other Ophthalmic Materials … 1592
Optometrists, Eyeglasses and Other Ophthalmic Materials … 1592
Organizations, Fraternal … 1603
Organizations, Religious, Sales of Meals and Food Products … 1603
Out-of-State Purchases of Vehicles—90 Day Test … 1566, 1610
P
Packers, Loaders and Shippers … 1630
Containers Generally … 1589
Defined … 1630
Property Used as Containers … 1630
Property Used to Condition Goods for Shipment … 1630
Painting, Polishing, Finishing … 1524
Paintings … 1501
Parent-Teacher Associations or Equivalent Organizations … 1603
Partial Exemption—Manufacturing Equipment … 1525.2
Parts, Repair, Leases … 1660
Parts, Replacement, Warranties … 1655
Partnership, Contribution to Commencing … 1595
Payment of Tax by Purchasers … 1685
Penalties
Determinations … 1703
Failure to Make Return … 1703
Fraud or Intend to Evade … 1703
Intentional Disregard … 1703
Late Payments … 1703
Negligence … 1703
Nonpayment of Determinations … 1703
Returns, Relief From for Reasonable Cause … 1703
Periodicals … 1590
Permits … 1699
Agents … 1699
Charitable Organizations, Permits for … 1570
Concessionaires … 1699
Construction Contractors … 1521
Direct Payment Permits … 1699.5
Inactive … 1699
Number Required … 1699
Penalty for Operating Without … 1703
Persons Selling Exclusively in Interstate Commerce … 1699
Persons Selling Exclusively to United States Government … 1699
Use Tax Direct Payment Permits … 1699.6
Vending Machine Operators … 1574
Personal Property, Manufacturers of … 1524
Personnel Training, Use of Aircraft … 1593
Persons, Low-Income Elderly, Meal Programs for … 1603
Pharmacist, Registered, Defined … 1591
Photo Finishers … 1528
Coloring and Tinting … 1528
Film Processing … 1528
Prints and Enlargements … 1528
Photographers, Photocopiers, Photo Finishers and X-Ray Laboratories … 1528
Photo Finishers … 1528
Photocopiers of Records … 1528
Photographers and Photocopiers … 1528
X-Ray Laboratories … 1528
Photorecording … 1502
Photocopiers … 1528
Physician and Surgeon, Dentist or Podiatrist … 1591
Physicians and Surgeons, Eyeglasses and Other Ophthalmic Materials … 1592
Pickling and Tanning, Fur Dressers Chemicals … 1531
Pictures, Motion … 1529
Plants … 1588
Podiatrist, Prescription Medicines … 1591
Polishing, Painting, Finishing … 1524
Posters, Signs and Showcards … 1541
Preliminary Art, Advertising Agencies, Commercial Artists and Designers … 1540
Premiums … 1670
Prescription, Eyeglasses and Other Ophthalmic Materials, Defined … 1592
Prescription Medicines … 1591
Employer Medical Contracts … 1591
Exclusions … 1591
Health Facilities, Defined … 1591
Hospitals, Institutions and Homes for the Care of Persons … 1503
Insulin … 1591
Mammary Prostheses and Ostomy Appliances and Supplies … 1591
Medical Insurance … 1591
Medicines Defined … 1591
Miscellaneous Service Enterprises … 1506
Modifications to Vehicles, used by Physically Handicapped Persons … 1591
Orthotic and Prosthetic Devices … 1591
Physician and Surgeon, Dentist or Podiatrist … 1591
Prescription, Defined … 1591
Registered Pharmacist, Defined … 1591
Wheelchairs, Crutches, Canes, Quad Canes and Walkers … 1591
Printing and Related Arts … 1541
Advertising Agencies … 1540
Charges of Separate Statements … 1504
Composed Type … 1541
Impressed Mats … 1541
Mailing … 1541
Mailing Services … 1504
Publications, Exemption of … 1590
Services … 1541
Signs, Showcards, and Posters … 1541
Typewriters, Duplication by … 1541
Printing, Related to Mailing Services … 1504
Prizes … 1670
Processing Oils, Dressers … 1531
Processing Property Furnished by Consumers … 1526
Processors, Electrical Transcriptions … 1527
Producing, Fabricating and Processing Property Furnished by Consumers, General Rules … 1526
Alterations of Men's New Garments … 1524
Printing and Imprinting … 1541
Repairing and Reconditioning Generally … 1546
Programs, Custom … 1502
Programs, Prewritten (Canned) … 1502
Promotional Plans … 1671
Property Acquired in Exempt Transactions, Lease of … 1660
Property Affixed to Realty, Lease of … 1660
Property Leased in Form Acquired … 1660
Property Purchased Tax Paid, Lease of … 1525.3, 1660
Property Purchased for Use in Manufacturing Process … 1525.2, 1525.3
Property, Real, Fixtures and Machinery and Equipment Affixed to … 1596
Property, Sales to Common Carriers … 1621
Property Subleased … 1660
Property, Tangible Personal, Through Vending Machines … 1574
Property, Transportation of by Retailers' Facilities … 1628
Property, Transportation of Property Sold for Delivered Price … 1628
Property Used in Manufacturing … 1525
Equipment, Partial Exemption … 1525.2, 1525.3
Manufacturing Aids … 1525 (STGB 50-24)
Salt in Food Processing … 1525 (BTGB 61-2)
Special Tooling, Contracts With U.S. … 1525 (STGB 57-22)
Proteins … 1602
Prototypes … 1501.1
Publications, Exemption of Certain … 1590
Publishers … 1543
Application of Tax … 1543
Examples of, … 1543
Definitions … 1543
Pumps, Deep Well Agricultural … 1521
Purchase Agent Fees … 1540
Purchase Items by Agency or Artist or Designers … 1540
Purchase, Option to, Leases … 1660
Purchase Price, Duty to Withhold, Successor … 1702
Purchaser
Business or Stock of Goods, Successor's Liability … 1702
Partial Exemption, Manufacturing Equipment … 1525.2, 1525.3
Payment of Tax by, Aircraft … 1610
Payment of Tax by, Vehicles … 1610
Payment of Tax by, Vessels … 1610
Payment of Use Tax by … 1685
Purchases, Leases as … 1660
Purchases, Tax Paid, Resold … 1701
Purchases, Tax Paid Resold, Construction Contractors … 1521
R
Rail Freight Cars … 1620
Realty, Property Affixed to, Leases of … 1660
Receipts for Tax Paid to Retailers … 1686
Notice to Lessee … 1686
Reconditioned Property, Exchange of Used for Similar … 1546
Reconditioning, Repairing … 1546
Recording Studios … 1527
Records … 1698
Bad Debts … 1642
Examination of … 1698
Failure to Maintain … 1698
Microfilm … 1698
Penalties Generally … 1703
Prepared by Automated Data Processing System … 1698
Prescription Medicine Exemption, Records in Support of … 1591
Retention … 1698
Vending Machine Operators … 1574
Refinishing … 1551
Refunds, Excess Tax Reimbursement to Customer, Evidence to Establish … 1700
Refunds, Excess Tax Reimbursement to Customer, Procedures Upon Disclosure of … 1700
Use Tax Collected by Retailers … 1684
Refunds, Withholding or Payment of by Controller (Tax on Motor Vehicle and Aircraft Fuels) … 1598
Reimbursement for Sales Tax … 1700
Discounts and Trading Stamps … 1700
Excess, Evidence to Establish Refund to Customer … 1700
Excess Reimbursement, Construction Contractor … 1521
Leases … 1660
Meals, Tips and Other Charges as Tax Included Amount … 1603
Motor Vehicle Fuel Sold at Tax Included Prices … 1598
Reimbursement Schedules … 1700
Trading Stamps Generally … 1671
Trade-ins Generally … 1654
Relief from Liability … 1705, 1705.1
Relief from Penalties, Returns, for Reasonable Cause … 1703
Religious Organizations, Sales of Meals and Food Products … 1603
Remodelers, Fur … 1549
Rental … 1660
Equipment, Automatic Data Processing … 1502
Launderers and Cleaners … 1506
Salesmen for Demonstration … 1669
Repainting and Refinishing … 1551
Painters, Polishers and Finishers … 1524
Resale Certificates … 1668
Repair, Aircraft … 1593
Repair, Construction Contractor … 1521
Repair or Warranty Service … 1593
Repair, Jobs Covered by Insurance … 1546
Repair, Miscellaneous Operations … 1553
Repair Parts, Leases … 1660
Repairers, Alterers, and Remodelers—Fur … 1549
Repairers, Shipments in Foreign Commerce … 1620
Repairing, Reconditioning … 1546
Repairing—Tennis Racket … 1553
Repairmen … 1546
Shoe … 1553
Watch and Jewelry … 1553
Replacements … 1655
Replacement Parts, Warranties … 1655
Repossessions … 1641
Computing Loss on … 1642
Court Ordered Sales, Foreclosures and Repossessions … 1573
Example of Computing Allowable Bad Debt Deduction for Repossessed Merchandise … 1642 Appendix 2
Reproduction Proofs, Leases of … 1660
Re-Recording, Motion Pictures … 1529
Resale Certificates … 1668
Auto Auctions and Auto Dismantlers … 1566.1
Automobile Dealers, Effect of Accepting from Nondealer Retailer … 1566
Construction Contractors … 1521
Demonstration and Display, Use of Property Purchased Under Resale Certificates for … 1669
Drapery Hardware Installers Accepting … 1521
Effect of … 1668
Flags and Prisoners of War Bracelets … 1597
Form of … 1668
Good Faith … 1668
Improper Use of … 1668
Newspapers and Periodicals for Component Parts of … 1590
Non-Dealer Automobile Retailers … 1566
Operators Not Furnishing to Vending Machine Operators … 1574
Other Evidence to Rebut Presumption of Taxability … 1668
Salt in Food Processing … 1525 (BTGB 61-2)
Salt Used in Food Processing … 1525 (BTGB 61-2)
Vending Machine Operators Furnishing … 1574
Research and Development … 1501.1, 1525.2
Restaurants, Taxable Sales of Food Products … 1603
Restringing—Tennis Racket … 1553
Retailers, Collection of Use Tax by … 1684
Retailers, Funeral Directors as … 1505
Retailers, Receipts for Use Tax Paid to … 1686
Retouching, Advertising Agencies, Commercial Artists and Designers … 1540
Retreading and Recapping Tires … 1548
Return, Failure to Make, Penalty … 1703
Returned Merchandise, Defective Merchandise and Warranties … 1655
Auction Sales, Agreement Not to Deliver Property or to Return Amount Paid … 1565
Barter, Exchange, Trade-ins … 1654
Replacement Parts, Warranties … 1655
Returned Merchandise … 1655
Returns, Information … 1687
Reupholsterers, Furniture … 1550
Rewinding—Motor and Transformer … 1553
S
Sale, Place of, Transportation Charges … 1628
When Sale Occurs … 1628
Sales, Leases as … 1660
Salesmen
Automobile Dealer … 1566
Dealer Aid to Automobile … 1566
Rental to for Demonstration … 1669
Sale of Property to for Demonstration … 1669
Sales to Common Carriers … 1621
Bill of Lading … 1621
Certificates A, B, C and D … 1621
Common Carrier Defined … 1621
Effect of Exemption Documents … 1621
Exemption Certificates … 1621
Foreign Air Carrier … 1621
Fuel, Lubricating Oil, and Other Property Placed in Use Prior to Reaching Destination … 1621
Liability of Purchaser … 1621
Supporting Certificate … 1621
Tangible Personal Property … 1621
Sales to the United States and Its Instrumentalities … 1614
American National Red Cross … 1614
Army and Air Force Exchange Services, Navy Exchanges, Coast Guard Exchanges, Open Messes, and Officers Messes … 1614
Company and Other Unit Funds … 1614
Construction Contractors … 1521
Incorporated Agencies … 1614
Incorporated Instrumentalities … 1614
Leases and Rentals in General … 1660
Leases Mobile Transportation Equipment … 1661
Medicare Program … 1614
Selective Service System … 1614
Supporting Documents … 1614
Unincorporated Agencies … 1614
United States Contractors … 1521
Sandwiches … 1603
Schedules, Reimbursement … 1700
Schools, Loans of Tangible Personal Property to for Educational or Training Programs … 1669
Sculptures … 1501
Seeds, Plants and Fertilizer … 1588
Selective Service System, Sales to … 1614
Service Charges … 1603
Service Enterprises Generally … 1501
Advertising Agencies … 1540
Commercial Artists … 1540
Designers … 1540
Installers … 1546
Manipulation of Customer-Furnished Information … 1502
Occasional Sale Exemption, Application to Service Enterprises … 1595
Persons Engaged in the Business of Rendering Service … 1501
Reconditioners … 1546
Repairers … 1546
Sale of Equipment Used in … 1595
Tax-Paid Purchases Resold … 1701
True Object of the Contract … 1501
X-Ray Laboratories … 1528
Services, Automatic Data Processing, Defined … 1502
Services, Printing and Related Arts … 1541
Sheriffs, Commissioners, and Other Court Appointed Officers … 1573
Shipment, Property Used to Condition Goods for … 1630
Shippers … 1630
Shoe Repairmen … 1553
Showcards, Signs and Posters … 1541
Signs, Neon, Leases … 1660
Signs, Showcards, and Posters … 1541
Silver Bullion, Sales of … 1599
Social Clubs … 1603
Soda Fountains, Taxable Sales of Food Products … 1603
Sound Recording … 1527
Library Producers … 1527
Processors … 1527
Recording Studios … 1527
Special Tooling, Contracts with U.S. … 1525 (STGB 57-22)
"Storage" and "Use", Exclusions, Use Tax … 1620
Students, Sales of Food Products in Places Where Admission is Charged … 1603
Studios, Recording … 1527
Successor's Liability … 1702
Amount of … 1702
Duty to Withhold Purchase Price … 1702
Purchaser of Business or Stock of Goods … 1702
Release from Obligation as Successor … 1702
Summer Camps … 1506
Supplements, Dietary … 1602
Supplies and Tools for Self Use, Construction Contractors … 1521
Supporting Documents … 1614
Suspended Corporations … 1702.6
T
Tags, Feed Analysis … 1589
Tags, Price … 1589
Tangible Personal Property
Sale of, True Object of Contract … 1501
Sales to Common Carriers … 1621
Through Vending Machines for 15 cents or Less … 1574
Transferred by Nonprofit Parent Teacher Association … 1597
Transferred by Nonprofit Associations known as Friends of Library … 1597
Tanning, Fur Dressers, Chemicals … 1531
Tapes, Magnetic, Mailing Lists … 1504
Tax, as Debt, Collection of Use Tax by Retailers … 1684
Tax, Due Date, Credit Sales … 1641
Taxable Sales of Food Products … 1603
Alcoholic Beverages, Tax Reimbursement When Served With … 1700
Boarding Houses … 1603
Caterers … 1603
Drive-ins … 1603
Employees' Meals … 1603
Food for Consumption at Facilities Provided by the Retailer … 1603
Food Products Generally … 1602
"Free" Meals With Purchased Meals … 1603
Hot Prepared Food Products … 1603
Hotels … 1603
Meal Programs for Low-Income Elderly Persons … 1603
Meals Served to Patients and Inmates of an Institution … 1503
Places Where Admission is Charged … 1603
Presumption … 1603
Religious Organizations … 1603
Restaurants … 1603
Sales by Parent-Teacher Associations or Equivalent Organization … 1603
Sales to Students … 1603
Social Clubs and Fraternal Organizations … 1603
Soda Fountains … 1603
Student Meals, Blind Vendors … 1603
Tips and Service Charges … 1603
Transferred by Nonprofit Youth Sports Organizations … 1597, 1603
Vending Machines, When Considered Selling Meals … 1574
Taxes Federal … 1617
Importers … 1617
Manufacturers … 1617
Refunds of … 1617
Repeal of Reduction of … 1617
Taxes, Federal, Retailers Excise … 1617
Taxes, Sales, Interstate and Foreign Commerce … 1620
Taxes, Use, Interstate and Foreign Commerce … 1620
Taxidermists … 1506
Tax, Measure of, Leases of Tangible Personal Property … 1660
Tax Paid to Another State, Leases … 1660
Tax Paid Purchases Resold … 1701
Tax, Use of Rental Value, Demonstration, Display and Use of Property Held for Resale … 1669
Tax, Use, Paid to Retailers, Receipts for … 1686
Tax, Use, Payment by Purchasers … 1685
Teleproduction or Other Postproduction Service Equipment … 1532
Television Commercials and Billboards … 1529
Tennis Racket Restringing and Repairing … 1553
Terms, Use of … 1500
Test Flights, Aircraft … 1593
Timber, Transfer of Timber to be Severed … 1596
Tips … 1603
Tires, Retreading and Recapping … 1548
Toilets, Chemical, Leases … 1660
Tools, Supplies for Self Use, Construction Contractors … 1521
"Trade-Ins" … 1654
Trading Stamps and Related Promotional Plans … 1671
Cash Discount … 1671
Description of Plans … 1671
Proration of Cash Discount Between Taxable and Exempt Transactions … 1671
Tax Reimbursement, Effect of Collecting on Discounts … 1700
Trading Stamps … 1700
Training, Personnel, Aircraft … 1593
Transformer Rewinding … 1553
Transportation Charges … 1628
Examples … 1628 (Appendix)
Place of Sale … 1628
Property Sold for Delivered Price … 1628
Retailers' Facilities … 1628
Transportation by Carrier … 1628
Transportation by Retailers' Facilities … 1628
When Sale Occurs … 1628
Type, Composed, Printing and Related Arts … 1541
Typewriters, Duplication by … 1541
U
United States and Its Instrumentalities … 1614
United States, Airplanes Delivered to Agencies of … 1620
United States Contractors
(See Construction Contractors)
United States, Persons Selling Exclusively to, Permits … 1699
United States, Sales to by Funeral Directors … 1505
"Use", Exclusions, Use Tax … 1620
Use of Aircraft … 1593
Common Carrier … 1593
Financed Aircraft … 1593
Foreign Governments … 1593
Nonresidents … 1593
Nonrevenue Operations … 1593
Personal Training … 1593
Repair and Warranty Service … 1593
Use Tax … 1620
Collection by Retailers … 1684
Imports … 1620
V
Vehicles, Vessels and Aircraft … 1610
Aircraft, Exemption … 1593
Defined … 1610
Demonstration, Display, and Use of Property Held for Resale—Vehicles … 1669.5
Included in Transfer of Substantially All Property Used in Business Activity … 1595
Lease of Vehicles … 1610
Leases of Mobile Transportation Equipment … 1661
Mobile Transportation Equipment … 1661
Mobilehome … 1610
Out-of-State Purchases, Vehicles, 90-day Test … 1566, 1610
Payment of Tax by Purchaser … 1610
Vehicles … 1610
Vessels and Aircraft … 1610
Transfer of Vehicle to a Lessee by a Lessor—Presumption … 1610
Watercraft, Exemption … 1594
Vending Machine Operators … 1574
As Consumers … 1574
Dispensing Tangible Personal Property Through Vending Machines for 15¢ or Less … 1574
Food Products … 1574
Permits … 1574
Records … 1574
Sales to Operators Not Furnishing Resale Certificates … 1574
Schedules Showing Allocation by County … 1574
Vending Machines, Sales Through, Federal Areas … 1616
Vendors, Blind, Students' Meals … 1603
Vessels … 1610
Defined … 1610
Included in Transfer of Substantially All Property Used in Business Activity … 1595
Payment of Tax by Purchaser … 1610
Veterans Organizations, Nonprofit, Flags … 1597
Vitamins … 1602
Violations … 1500
W
Waiver of Limitation … 1698.5
"War Materiel" Contractors … 1618
Warranties
Replacement Parts … 1655
Watch and Jewelry Repairmen … 1553
Watercraft … 1594
Component Parts of … 1594
Exemption Certificate … 1594
Leases of Mobile Transportation Equipment … 1661
Special Provisions Affecting … 1610
Wholesalers, Retail Sales of Tangible Personal Property … 1595
Wine Dealers … 1568
Written Request for Relief of Liability … 1705, 1705.1
X
X-Ray Laboratories … 1528