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Business Taxes Law Guide—Revision 2026
Transactions 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
Article 20. Transactions (Sales) and Use Taxes
Index
A B C D E F I L P R S T U V
A
Aircraft Common Carriers … 1825
Aircraft Common Carriers Operator of, Defined … 1825
Exemption Certificates … 1825 (Appendix)
Leases … 1825
Aircraft, Place of Delivery of … 1823.5
Auctioneers, Place of Sale … 1822
B
Business, Place of, Construction Contractors, Jobsite … 1826
C
Commercial Vehicle, Defined … 1823.5
Construction Contractors … 1826
Construction Contractors … 1826
Place of Business, Job Site … 1826
United States Contractors … 1826
Contract, Property Obligated Pursuant To … 1823
Contractors, United States … 1826
D
Definition of Terms
Aircraft Common Carrier, Operator of … 1825
Commercial Vehicle … 1823.5
Retailer Engaged in Business in District … 1827
Delivery
Into District, Collection of Tax by Retailers … 1827
Out-of-District, Collection of Tax by Retailers … 1827
Place of, Vehicles, Aircraft and Undocumented Vessels … 1823.5
Commercial Vehicle, Defined … 1823.5
Declaration of Delivery … 1823.5
Records … 1823.5
E
Exemption Certificates
Aircraft Common Carrier … 1825 (Appendix)
Declaration of Delivery Vehicles, Aircraft and Undocumented Vessels … 1823.5
F
Foreword … 1821
I
Itinerant Merchants, Place of Sale … 1822
L
Leases … 1823
Aircraft Common Carriers … 1825
Property Obligated Pursuant to … 1823
P
Place of Sale … 1822
Itinerant Merchants … 1822
Retailers, More Than One Place of Business … 1822
Retailers, One Place of Business … 1822
Out-of-State Retailers, Stock of Tangible Personal Property in California … 1822
Retailers Under Section 6015 … 1822
Vending Machine Operators … 1574, 1822
R
Records, Delivery of Vehicles, Aircraft and Undocumented Vessels … 1823.5
Retailer, Collection of Use Tax … 1827
Retailer, Engaged in Business in District, Defined … 1827
Retailer Under Section 6015, Place of Sale … 1822
Personal Property in California, Place of Sale … 1822
S
Sale, Place of … 1822
T
Transactions (Sales) Tax and Use Tax, Application of … 1823
Aircraft Common Carriers … 1621, 1825
Contract, Property Obligated Pursuant to … 1823
Engaged in Business … 1827
Interstate and Foreign Commerce … 1620
Leases … 1823
Property Obligated Pursuant to … 1823
U
United States Contractors … 1826
Use Tax … 1823
(See Transactions (Sales) Tax and Use Tax, Application of)
Use Tax, Collection of by Retailers … 1827
Deliveries Into District … 1827
Out-of-District Deliveries … 1827
Retailer Engaged in Business in District, Defined … 1827
V
Vehicles, Place of Delivery of … 1823.5
Vending Machine Operators, Place of Sale … 1822
Vessels, Undocumented, Place of Delivery of … 1823.5