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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 (View all)
- 1821 Foreword
- 1822 Place of Sale for Purposes of Transactions (Sales) and Use Taxes
- 1823 Application of Transactions (Sales) Tax and Use Tax
- 1823.4 Place of Delivery of Tangible Personal Property Generally
- 1823.5 Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels
- 1825 Aircraft Common Carriers
- 1826 Construction Contractors
- 1827 Collection of Use Tax by Retailers
- 1828 Petitions for Distribution or Redistribution of Transactions and Use Tax [Repealed.]