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BTLG Table of Contents > Sales and Use Tax Regulations

Sales And Use Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 4. Sales and Use Tax

Table of Contents

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• 1500 Foreword

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Article 1. Service Enterprises (View entire article)

• 1501 Service Enterprises Generally
• 1501.1 Research and Development Contracts
• 1502 Computers, Programs, and Data Processing
• 1502.1 Word Processing
• 1503 Hospitals and other Medical Service Facilities, Institutions and Homes for the Care of Persons
• 1504 Mailing Lists and Services
• 1505 Funeral Directors
• 1506 Miscellaneous Service Enterprises
• 1507 Technology Transfer Agreements

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Article 2. Contractors and Subcontractors (View entire article)

• 1521 Construction Contractors
• 1521.4 Factory-Built Housing

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Article 3. Manufacturers, Producers, Processors (View entire article)

• 1524 Manufacturers of Personal Property
• 1525 Property Used in Manufacturing
• 1525.1 Manufacturing Aids
• 1525.4 Manufacturing, Research and Development, and Electric Power Equipment
• 1525.5 Manufacturing By-Products and Joint-Products
• 1526 Producing, Fabricating and Processing Property Furnished by Consumers—General Rules
• 1527 Sound Recording
• 1528 Photographers, Photocopiers, Photo Finishers and X-Ray Laboratories
• 1529 Motion Pictures
• 1530 Foundries
• 1531 Fur Dressers and Dyers
• 1532 Teleproduction or Other Postproduction Service Equipment
• 1533 Liquefied Petroleum Gas
• 1533.1 Farm Equipment and Machinery
• 1533.2 Diesel Fuel Used in Farming Activities or Food Processing
• 1534 Timber Harvesting Equipment and Machinery
• 1535 Racehorse Breeding Stock

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Article 4. Graphic Arts and Related Enterprises (View entire article)

• 1540 Advertising Agencies and Commercial Artists
• 1541 Printing and Related Arts
• 1541.5 Printed Sales Messages
• 1543 Publishers

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Article 5. Installers, Repairers, Reconditioners (View entire article)

• 1546 Installing, Repairing, Reconditioning in General
• 1548 Retreading and Recapping Tires
• 1549 Fur Repairers, Alterers and Remodelers
• 1550 Reupholsterers
• 1551 Repainting and Refinishing
• 1553 Miscellaneous Repair Operations

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Article 6. Specific Businesses Engaged in Retailing (View entire article)

• 1565 Auctioneers
• 1566 Automobile Dealers and Sales Representatives
• 1566.1 Auto Auctions and Auto Dismantlers
• 1567 Banks and Insurance Companies
• 1568 Beer, Wine and Liquor Dealers
• 1569 Consignees and Lienors of Tangible Personal Property for Sale
• 1570 Charitable Organizations
• 1571 Florists
• 1572 Memorial Dealers
• 1573 Court Ordered Sales, Foreclosures and Repossessions
• 1574 Vending Machine Operators
• 1583 Modular Systems Furniture

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Article 7. Specific Kinds of Property and Exemptions Generally (View entire article)

• 1584 Membership Fees
• 1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices
• 1586 Works of Art and Museum Pieces for Public Display
• 1587 Animal Life, Feed, Drugs and Medicines
• 1588 Seeds, Plants and Fertilizer
• 1589 Containers and Labels
• 1590 Newspapers and Periodicals
• 1591 Medicines and Medical Devices
• 1591.1 Specific Medical Devices, Appliances, and Related Supplies
• 1591.2 Wheelchairs, Crutches, Canes, and Walkers
• 1591.3 Vehicles for Physically Handicapped Persons
• 1591.4 Medical Oxygen Delivery Systems
• 1592 Eyeglasses and Other Ophthalmic Materials
• 1593 Aircraft and Aircraft Parts
• 1594 Watercraft
• 1595 Occasional Sales—Sale of a Business—Business Reorganization
• 1596 Buildings and Other Property Affixed to Realty
• 1597 Property Transferred or Sold by Certain Nonprofit Organizations
• 1598 Motor Vehicle and Aircraft Fuels
• 1598.1 Diesel Fuel Prepayment Exemption
• 1599 Coins and Bullion

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Article 8. Food Products (View entire article)

• 1602 Food Products
• 1602.5 Reporting Methods for Grocers
• 1603 Taxable Sales of Food Products

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Article 9. Special Provisions Affecting Vehicles, Vessels, and Aircraft (View entire article)

• 1610 Vehicles, Vessels, and Aircraft
• 1610.2 Mobilehomes and Commercial Coaches

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Article 10. Matters Involving the Federal Government (View entire article)

• 1614 Sales to the United States and Its Instrumentalities
• 1616 Federal Areas
• 1617 Federal Taxes
• 1618 United States Government Supply Contracts
• 1619 Foreign Missions and Consuls

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Article 11. Interstate and Foreign Commerce (View entire article)

• 1620 Interstate and Foreign Commerce
• 1620.1 Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce
• 1620.2 Beverages Sold or Served by Carriers
• 1621 Sales to Common Carriers

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Article 12. Matters Involving Transportation of Property (View entire article)

• 1628 Transportation Charges
• 1629 Goods Damaged in Transit
• 1630 Packers, Loaders, and Shippers
• 1632 C.O.D. Fees

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Article 13. Credit Transactions (View entire article)

• 1641 Credit Sales and Repossessions
• 1642 Bad Debts
• 1643 Debit Card Charges

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Article 14. Exchanges, Returns, Defects (View entire article)

• 1654 Barter, Exchange, "Trade-ins" and Foreign Currency Transaction
• 1655 Returns, Defects and Replacements

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Article 15. Leases of Tangible Personal Property (View entire article)

• 1660 Leases of Tangible Personal Property—in General
• 1661 Leases of Mobile Transportation Equipment

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Article 16. Resale Certificates; Demonstration, Gifts and Promotions (View entire article)

• 1667 Exemption Certificates
• 1668 Sales for Resale
• 1669 Demonstration, Display and Use of Property Held for Resale—General
• 1669.5 Demonstration, Display, and Use of Property Held for Resale—Vehicles
• 1670 Gifts, Marketing Aids, Premiums and Prizes
• 1671 Trading Stamps and Related Promotional Plans
• 1671.1 Discounts, Coupons, Rebates, and Other Incentives

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Article 17. Payment and Collection of Use Tax (View entire article)

• 1684 Collection of Use Tax by Retailers
• 1684.5 Marketplace Sales
• 1685 Payment of Tax by Purchasers
• 1685.5 Calculation of Estimated Use Tax—Use Tax Table
• 1686 Receipts for Tax Paid to Retailers
• 1687 Information Returns

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Article 18. Administration—Miscellaneous (View entire article)

• 1698 Records
• 1698.5 Audit Procedures
• 1699 Permits
• 1699.5 Direct Payment Permits
• 1699.6 Use Tax Direct Payment Permits
• 1700 Reimbursement for Sales Tax
• 1701 "Tax-paid Purchases Resold"
• 1702 Successor's Liability
• 1702.5 Responsible Person Liability
• 1702.6 Suspended Corporations
• 1703 Interest and Penalties
• 1704 Whole Dollar Reporting—Computations on Returns or Other Documents
• 1705 Relief from Liability
• 1705.1 Innocent Spouse or Registered Domestic Partner Relief from Liability
• 1706 Drop Shipments
• 1707 Electronic Funds Transfer

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Index