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Business Taxes Law Guide—Revision 2024
Index of Deleted Annotations
This is a list of annotations that have been deleted since the M93–1 edition. The "Edition Date" on this list indicates the edition in which that particular annotation was deleted. We caution the reader to place no other significance upon this date; it is not an "effective date" as annotations do not have effective dates.
| Number | Annotation Title | Edition Date | CLD Number |
|---|---|---|---|
| 100.0017 | Advertising Agency as Agent | 2001–3 | |
| 100.0020 | Agency Fee | 2001–3 | |
| 100.0040 | Architectural Illustrator | 2003–3 | 1049 |
| 100.0070 | Charges by Graphic Designer | 2003–3 | 1049 |
| 100.0075 | Designs | M96–4 | |
| 100.0080 | Illustrations | 2003–3 | 1049 |
| 100.0102 | Sale of Furniture Design | 2003–3 | 1049 |
| 100.0104 | Architectural Illustrations | 2003–3 | 1049 |
| 100.0105 | Artwork for Signs | 2003–3 | 1049 |
| 100.0127 | Christmas Card Designer | 2002–1 | |
| 100.0135 | Illustrations | 2003–3 | 1049 |
| 100.0280 | Advertising Agency as Consumer—Lump Sum Billings | 2002–1 | 1033 |
| 100.0345 | Gross Receipts | 2000–3 | |
| 105.0066.005 | Common Carrier—Operational Use | M97–4 | |
| 105.0066.300 | Common Carrier Operations | M99–1 | |
| 105.0086 | Custom Equipment | M99–1 | |
| 105.0089 | FAA—Required Maintenance Flights | M96–4 | |
| 105.0193 | Operational Use | 2001–3 | |
| 105.0230 | Sales of Part of an Aircraft | 2011–1 | 1078 |
| 105.0400 | Training | 2001–3 | |
| 105.0500 | Turbine Engine Repair | 2001–3 | |
| 105.0605 | When 12-Month Test Period Begins | 2001–3 | |
| 110.0005 | Animal Life—Food Products | 2015 | 1082 |
| 110.0030 | Bullfrogs | 2011 | 1078 |
| 110.0070 | Fastrack | 2011 | 1078 |
| 110.0072 | Feedstore | 2011 | 1078 |
| 110.0220 | Race Horses | 2011 | 1078 |
| 110.0240 | Race Horses, Substantial Use | M94–1 | |
| 110.0300 | Race Horse—Training as Use | M97–4 | |
| 110.0320 | Stud Fees | 2000–1 | |
| 110.0640 | Crop Preserver Added to Hay | 2015 | 1082 |
| 110.1000 | "Mink Supplement" | M99–1 | |
| 110.1118 | Pro-Serve and Pro-Serve II | 2015 | 1082 |
| 110.1200 | Straw | M99–1 | |
| 110.1240 | Top Kream and Mintrate Cubes | M99–1 | |
| 110.1440 | Zoos | 2000–1 | |
| 115.0030 | Junk Vehicles (4/23/91) | 2002–3 | 1039 |
| 115.0050 | Out-of-State Sales | 2021 | 1088 |
| 115.0090 | Vehicle Not Requiring Registration | 2017 | 1084 |
| 120.0011 | CAD-Service Bureau | 2000–1 | |
| 120.0012 | CD ROM Master—Interactive Computer Games | 2000–1 | |
| 120.0015 | Charges for Software | M96–3 | |
| 120.0015.800 | Lease of Software | 2014 | 1080 |
| 120.0016 | Charges for Software | M96–3 | |
| 120.0020 | Computer Assisted Design (C.A.D.) | M97–4 | |
| 120.0051 | Computer Services | M97–4 | |
| 120.0108 | Embroidery Machine Control Tapes | M97–2 | |
| 120.0350 | Optional Maintenance Contract—Hardware and Software | M96–3 | |
| 120.0408 | Production of Interactive CD ROM | 2000–1 | |
| 120.0420 | Punched Paper Tapes and Diskettes | M96–4 | |
| 120.0513 | Sale of Software Assets and Related Technical Manuals | M97–2 | |
| 120.0545 | Software Maintenance Contracts | 2000–1 | |
| 120.0660 | Transfer on Disk | 2000–1 | |
| 120.3350 | Modules Used in Creating A Custom Program | 2000–1 | |
| 130.0020 | Accounts Receivable, Purchase of | 2002–1 | |
| 130.0120 | Default of Lease | M98–3 | |
| 130.0217 | Reconditioning Costs | 2004–2 | 1058 |
| 130.0217.800 | Related Corporations | 2002–1 | |
| 130.0245 | Sale of Delinquent Accounts Receivable | 2002–1 | |
| 130.0275 | Transfer Pursuant to Security Agreement | M97–2 | |
| 135.0300 | Occasional Sales | 2011 | 1078 |
| 135.0327 | Place of Sale—Sales v. Use Tax | M98–3 | |
| 140.0023 | Platinum Used by Oil Refiners | 2005–2 | 1065 |
| 150.0280 | "In Place" Sales of Machinery and Other Fixtures | 2000–3 | |
| 150.0284 | In-Place Sale of Relocatable Classrooms | 2000–3 | |
| 150.0295 | Leased Premises—Sale of Equipment by Lessor | 2001–3 | |
| 150.0360 | Leased Premises—Sale of Machinery, Equipment and Fixtures | 2000–2 | |
| 150.0556 | Sale of Steam Generation Plant | 2000–2 | |
| 150.0660 | Unsevered Stumpage | M99–1 | |
| 150.0720 | Water Meters | M99–1 | |
| 150.0740 | Water System | M99–1 | |
| 150.0760 | Wine Tanks | M99–1 | |
| 165.0060 | Gifts to Charitable Organizations | M97–2 | |
| 165.0120 | Retirement Village | M99–1 | |
| 165.0140 | Sales to Other than Indigents | M94–1 | |
| 170.0002.500 | Cancellation of Determination–Refund of Payments | 2014–1 | |
| 170.0007.060 | Earnings Withholding Order (EWO)—Out-of-State Resident | 2005–2 | 1068 |
| 170.0007.220 | Funds Held in an Account by a Bank (2/16/90) | 2003–1 | 1041 |
| 170.0007.650 | Innocent Spouse | 2002–1 | |
| 170.0007.652 | Innocent Spouse—Partner | M99–1 | |
| 170.0040 | Lien | M94–1 | |
| 170.0100 | Service of Process | M99–1 | |
| 170.0700 | Willfully Fails to Pay Defined | 2013-1 | 1079 |
| 170.1600 | Limitation Period | M98–3 | |
| 170.1800 | Personal Liability | 2016 | 1083 |
| 170.1850 | Personal Liability of Corporate Officer | 2006–1 | 1069 |
| 175.0020 | Correspondence Course. Books and Lesson Materials | M98–3 | |
| 175.0030 | Engaged in Business—Trade Shows | 2002–1 | |
| 175.0100 | Manufacturer Engaged in Business, Retailer Not | M94–1 | |
| 175.0112 | Nonresident Moving to California | M98–3 | |
| 175.0116 | Orders Taken through a Telecommunications Network | M98–3 | |
| 175.0125 | Local Participation in Sale or Delivery of Goods | 2023 | 1092 |
| 175.0145 | Purchase of Tubing | 2023 | 1092 |
| 180.0020 | Business Affairs | M99–1 | |
| 180.5000 | Request for Taxpayer Information | 2015 | 1082 |
| 185.0220 | Permit Requirement for Consignee (11/4/53) | 2003–1 | 1041 |
| 185.0240 | Permit Requirement for Consignee | M99–1 | |
| 185.0335 | Seller vs. Agent | M99–1 | |
| 190.0068 | Bank ATMs | 2004–1 | 1054 |
| 190.0230 | Fabrication and Installation of Contractor-Furnished Structural Steel | 2003–3 | 1049 |
| 190.0240 | Fabrication—Work Contracted by Subcontractor | 2003–3 | 1049 |
| 190.0400 | Home Owner—Liability of | 2021 | 1088 |
| 190.0420 | House, Construction of on Contractor's Premises (8/28/51) | 2003–1 | 1041 |
| 190.0530 | Moveable Walls | M98–2 | |
| 190.0588 | Panel System to Form Offices in Open Areas | M98–2 | |
| 190.0777 | Road Mix Suppliers | 2000–1 | |
| 190.0780 | Road Oil | M99–1 | |
| 190.0920 | Shower Doors and Tub Enclosures | 2001–3 | |
| 190.0970 | Structural Steel Pallet Racks | M99–2 | |
| 190.1041 | Tanks | 2000–3 | |
| 190.1088 | Utility Vaults—Final Resting Place | 2010–1 | 1077 |
| 190.1210 | Accordion Wall Partitions | 2000–1 | |
| 190.1240 | Automatic Sprinkler Systems | M99–1 | |
| 190.1306 | Cabinets—Out-of-State Contractor | 2004–1 | 1054 |
| 190.1593 | Fixtures v. Machinery and Equipment | M97–4 | |
| 190.1594 | Folding Wall Partitions | 2000–1 | |
| 190.1600 | Furnace | 2001–3 | |
| 190.1693 | Hovercraft | 2000–1 | |
| 190.1905 | Mail Handling—Sorting and Conveyor System | 2000–1 | |
| 190.1950 | Mobile Services Tower | M97–2 | |
| 190.1980 | Moveable and Demountable Walls | 2002–2 | |
| 190.2110 | Roof Rock | M99–1 | |
| 190.2140 | Septic Tanks (6/30/55) | 2003–1 | 1041 |
| 190.2180 | Shutters | 2015 | 1082 |
| 190.2205 | Slips, Floats, and Ramps | 2006–1 | 1069 |
| 190.2325 | U.S. Government Contract | M97–2 | |
| 190.2330 | Vertical Blinds | M99–1 | |
| 190.2543 | Theft of Materials | 2000–1 | |
| 190.2640 | Certificate of Out-of-State | M99–1 | |
| 190.5800 | State Tax Increase—Fixed Price Construction Contracts | 2000–1 | |
| 195.0360 | Egg Containers | 2000–1 | |
| 195.0420 | Food Dividers | 2000–2 | |
| 195.0700 | Outside Soap Box Wrappers | M94–1 | |
| 195.0727 | Pallets | 2001–3 | |
| 195.0728 | Pallets | M99–1 | |
| 195.1260 | Wire Used in Baling Alfalfa | M99–1 | |
| 195.1320 | Wrapping Paper | M99–1 | |
| 195.1455 | Deposits on Automotive Refrigerant Containers | 2020 | 1086 |
| 195.1480 | Egg Containers | 2000–1 | |
| 195.1519 | Gas Cylinders | 2000–1 | |
| 195.1930 | Meat Labels | M96–2 | |
| 195.1960 | Paint Used for Marking | M99–1 | |
| 195.2000 | Paint | M99–1 | |
| 195.2110 | Thermal Transfer Ribbons | M99–1 | |
| 198.0010 | Bankruptcy Liquidation Sales | 2005–2 | 1068 |
| 200.0140 | Labor and Services, Payment by | M99–1 | |
| 200.0195 | Sales at Inception | 2003–2 | 1042 |
| 200.0240 | Time of Sale Under Conditional Sales Contract | M97–2 | |
| 210.0220 | Measure of Tax—Fair Rental Value (4/26/68) | 2002–3 | 1037 |
| 210.0240 | Measure of Tax—Fair Rental Value | M94–1 | |
| 210.0300 | Model Homes | 2015 | 1082 |
| 210.0360 | New Autos Used at Boy Scout Jamboree | M96–2 | |
| 210.0500 | Sewing Machines Used as Props in Television Play | M99–1 | |
| 210.0600 | Farm Equipment | M99–1 | |
| 210.0640 | Lessee, Loan By | M96–2 | |
| 215.0800 | Trucks Loaned to Schools | 2003–3 | 1049 |
| 215.0860 | University Vehicle Program | 2003–2 | 1042 |
| 220.0003 | Advertisement on Computer Network | M99–1 | |
| 220.0005 | Advertising in Publication | M97–4 | |
| 220.0052 | Consulting Services | 2003–2 | 1033 |
| 220.0060 | Delivery by Out-of-state Retailer | 2019 | 1085 |
| 220.0107 | Fund-Raising Organization—Sales Solicited By Students | M99–2 | |
| 220.0230 | Mail-Order Sales from Out of State | 2001–3 | |
| 220.0231 | Maintenance Agreements | M98–3 | |
| 220.0233 | Marketing Representative Visits to Radio Stations | M97–4 | |
| 220.0235 | North Atlantic Treaty Status of Forces Agreement | M98–2 | |
| 220.0275 | Trailing Nexus | 2021 | 1088 |
| 222.1020 | Timely Exemption Certificate | 2002–2 | |
| 225.0020 | Artificial Eyes | M94–1 | |
| 225.0077 | Optical Devices | 2005–2 | 1064 |
| 230.0060 | Concessionaires at Military Posts | M99–1 | |
| 235.0160 | Rubber | M99–1 | |
| 240.0005 | Balloons | 2008–1 | 1074 |
| 240.0015 | Florist's Service Charges | 2000–1 | |
| 240.0033 | Florist Delivery Service—Tele-Florist | 2021 | 1088 |
| 240.0035 | Flower Ordering Service | 2021 | 1088 |
| 240.0050 | Out-of-State Shipments (12/11/00) | 2002–3 | 1039 |
| 245.0028 | Aloe Berry Nectar | 2017 | 1084 |
| 245.0030 | Aloe Vera Juice | 2000–1 | |
| 245.0035 | Asian Specialty Foods | 2017 | 1084 |
| 245.0040 | Baby Formulas | M99–1 | |
| 245.0085 | Barley Essence Barley Powder | 2017 | 1084 |
| 245.0100 | Bicarbonate of Soda | 2010–1 | 1076 |
| 245.0160 | Bullfrogs | M98–2 | |
| 245.0180 | Cake Decoration—Sale to Bakery | 2003–2 | 1033 |
| 245.0200 | Cakes and Pastries, Materials Used in | M96–4 | |
| 245.0260 | Carbonated Beverage | M97–2 | |
| 245.0300 | Chinese Medicinal Herbs | 2009–1 | 1075 |
| 245.0360 | DDS Acidophilus | 2010–1 | 1076 |
| 245.0390 | Edible Flowers | 2016 | 1083 |
| 245.0460 | Low-Alcohol Wine | 2015 | 1082 |
| 245.0499.200 | Herbal Tea Labeled as Herbal Medicine | 2009–1 | 1075 |
| 245.0499.250 | Herbal Teas | 2009–1 | 1075 |
| 245.0499.300 | Herbal Teas and Herbal Tea Capsules | 2009–1 | 1075 |
| 245.0500 | Herbs | 2010–1 | 1076 |
| 245.0501 | Herbs and Supplements | 2009–1 | 1075 |
| 245.0506 | Herbs—Unlabeled | 2009–1 | 1075 |
| 245.0518 | Honey | 2010–1 | 1076 |
| 245.0625 | Isomil DF | M98–3 | |
| 245.0722 | Medicinal Claims | 2009–1 | 1075 |
| 245.0726 | Medicinal Herbs | 2009–1 | 1075 |
| 245.0780 | Non-Food Purposes | M96–2 | |
| 245.0820 | Oil Not Remaining in Product | 2000–2 | |
| 245.0860 | Pan Oils | 2019 | 1085 |
| 245.0960 | Research and Experimentation | M97–2 | |
| 245.1000 | Salt | 2017 | 1084 |
| 245.1030 | Shaklee Products Exempt | 2017 | 1084 |
| 245.1070 | Sterile Water | M99–1 | |
| 245.1090 | Teas | M99–1 | |
| 245.1091 | Teas | M99–1 | |
| 245.1101 | Yeast Granulars | 2016 | 1083 |
| 245.1105 | Absorbent-C | 2017 | 1084 |
| 245.1120 | Aloe Vera Gel | 2017 | 1084 |
| 245.1124 | Avacare Complete | 2017 | 1084 |
| 245.1125 | Ayds | M99–1 | |
| 245.1125.5 | Barley Green | M98–2 | |
| 245.1125.750 | Boost Nutritional Drinks | 2015 | 1082 |
| 245.1126 | Body Fuel 750 | M98–3 | |
| 245.1127 | California Medical Diet Nutritional Weight Loss Plan | 2017 | 1084 |
| 245.1129 | Capsules to be Taken before Meals | 2017 | 1084 |
| 245.1130 | Chlorella | 2017 | 1084 |
| 245.1135 | Cytomas | M98–3 | |
| 245.1140 | Dehydration Prevention | M98–3 | |
| 245.1145 | Diet Octane | 2017 | 1084 |
| 245.1160 | Dietose Butterscotch Wafers | M99–1 | |
| 245.1180 | Diet Wafers and Capsules | 2017 | 1084 |
| 245.1200 | Dietary Tablets | 2017 | 1084 |
| 245.1201 | Dr. Hagiwara's Products | 2017 | 1084 |
| 245.1204 | Encapsulated Bee Pollen | 2017 | 1084 |
| 245.1207 | Gold's Nutritionalysis Weight Loss Powder | 2017 | 1084 |
| 245.1208 | Gold's Nutritionalysis High Performance Weight Gainer Formula | 2017 | 1084 |
| 245.1209 | Herbal Medicines | M99–1 | |
| 245.1210 | Hoffman's Hi-Proteen | 2017 | 1084 |
| 245.1212 | Ideal Snacks | 2017 | 1084 |
| 245.1221 | Lactaid | 2017 | 1084 |
| 245.1225 | Leppin | 2017 | 1084 |
| 245.1230 | Liquid Chlorophyll | 2010–1 | 1076 |
| 245.1232 | Liquid Fat Burners | 2017 | 1084 |
| 245.1240 | MCT Oil | 2017 | 1084 |
| 245.1242 | Meritene | 2017 | 1084 |
| 245.1243 | Metabolic Optimizer | 2017 | 1084 |
| 245.1245 | Micro Diet Products | 2017 | 1084 |
| 245.1248 | Monjay | 2010–1 | 1076 |
| 245.1250 | Nature's Sunshine Vita Lemon Citrus Tonic Energizer | 2010–1 | 1076 |
| 245.1253 | Neo-Life Products | 2017 | 1084 |
| 245.1260 | Nitrilite Protein Powder and Nutri-Snacks | M99–1 | |
| 245.1264 | Pathway Meal Replacement Shake | 2017 | 1084 |
| 245.1265 | Pedialyte and Ricelyte | M96–3 | |
| 245.1283 | Re-Vita Liqua Health | 2017 | 1084 |
| 245.1285 | Shakes | 2017 | 1084 |
| 245.1287 | Shapelite | 2017 | 1084 |
| 245.1288 | Slim Fast and Ultra Slim Fast Powdered Mix | 2017 | 1084 |
| 245.1290 | Slippery Elm Herbal Tea | 2017 | 1084 |
| 245.1292 | Solid Mass | 2017 | 1084 |
| 245.1298 | Sports Drink Mixes | M98–3 | |
| 245.1300 | Standards for Evaluating Liquid, etc. | M99–1 | |
| 245.1305 | "Stay Fit Nutri-Tabs" and "Stay Fit" Powdered Formula | 2017 | 1084 |
| 245.1330 | Taxable Vitamins and Food Supplements | 2010–1 | 1076 |
| 245.1347 | Wachter's Food Supplements | M99–1 | |
| 245.1350 | Wisdom of the Ancients (or Ages) Herb Teas | M99–1 | |
| 245.1355 | ToppFast Diet Plan Meal | 2017 | 1084 |
| 245.1360 | Yeast | 2017 | 1084 |
| 245.1362 | Yohima | 2017 | 1084 |
| 245.1366 | Food for Life Drink Mixes | 2017 | 1084 |
| 245.1368 | Heavyweight Bulk-Up | 2017 | 1084 |
| 245.1369 | Herbal Teas | 2009–1 | 1075 |
| 245.1373 | Minerals, Enzymes, Extracts | 2017 | 1084 |
| 245.1380 | Glaced Fruit | 2017 | 1084 |
| 245.1400 | Maraschino Cherries | 2017 | 1084 |
| 245.1411 | All-Sport Body Quencher | 2017 | 1084 |
| 245.1412 | Ashitaba Percent Powder and Tablets | 2017 | 1084 |
| 245.1415.225 | Correctol 100% Herbal Tea Laxative | 2009–1 | 1075 |
| 245.1416.350 | Diet Products and Energy Products | 2017 | 1084 |
| 245.1416.800 | Efficon | 2017 | 1084 |
| 245.1417 | Evergreen | 2017 | 1084 |
| 245.1419 | Food for Life Products | 2017 | 1084 |
| 245.1420 | Food Products—Exempt | 2017 | 1084 |
| 245.1430 | Food Products—Snack Foods, Candy and Confectionery | 2017 | 1084 |
| 245.1440 | Food Products—Taxable | 2017 | 1084 |
| 245.1480 | Herbal Medicines (Teas) | 2009–1 | 1075 |
| 245.1487 | Ideal Snacks | 2017 | 1084 |
| 245.1492 | Juice Plus & Lite | 2017 | 1084 |
| 245.1500 | Medicinal Claims for Herbal Tea | 2009–1 | 1075 |
| 245.1530 | Mineral Oil | 2017 | 1084 |
| 245.1545 | Modifit | 2017 | 1084 |
| 245.1600 | Natures Treasures International Products | 2017 | 1084 |
| 245.1635 | P.V.M. Weight Reduction Plan | 2017 | 1084 |
| 245.1700 | Samana #9 | 2017 | 1084 |
| 245.1709 | Slender Now | 2017 | 1084 |
| 245.1760 | Sunrider Products | M99–1 | |
| 245.1835 | Trader Joe's Pure Natural Bee Pollen | 2010–1 | 1076 |
| 245.2010 | Yu Xiao San-Herbal Medicine | 2009–1 | 1075 |
| 245.2100 | Zbar | 2010–1 | 1076 |
| 250.0003 | Agencies of Foreign Governments | 2002–2 | |
| 275.0173 | Initial Delivery of Propane in Liquid Form | M97–2 | |
| 275.0176 | Sale of Propane | M97–2 | |
| 275.0177 | Sales of Propane | M97–2 | |
| 275.0178 | Sales of Propane | M97–2 | |
| 275.0179 | Sales of Propane Gas | M97–2 | |
| 275.0240 | Water Tank Trucks | 2000–1 | |
| 275.0300 | Aluminum Sulfate | 2016 | 1083 |
| 275.0320 | Anhydrous Ammonia, Ammonium Sulfate, and Sodium Chlorite | 2016 | 1083 |
| 275.0340 | Chlorine | 2016 | 1083 |
| 275.0400 | Ferric Sulphate | 2016 | 1083 |
| 275.0420 | Sodium Chloride | 2016 | 1083 |
| 275.0440 | Sodium Fluoride and Hexameta Phosphate | 2016 | 1083 |
| 280.0120 | Advertising Materials Delivered to Mailing Service | M94–1 | |
| 280.0600 | Gift Certificate as Discount | M93–2 | |
| 280.0620 | Gifts Mailed Out-of-State | 2003–3 | 1049 |
| 280.1120 | Soft Drink Dispensers | 2000–2 | |
| 295.0025 | Affixing Accessories | M96–4 | |
| 295.0066 | Consulting Services | 2000–3 | |
| 295.0215 | Deposits Required by County Animal Shelters | 2005–2 | 1068 |
| 295.0223 | Donations Allocation | 2000–1 | |
| 295.0237 | Florist's Charges | M97–4 | |
| 295.0240 | Franchise Licenses | 2001–3 | |
| 295.0280 | Greeting Cards on Approval | M99–1 | |
| 295.0308 | Hand Distributing of Advertising Materials | 2005–2 | 1068 |
| 295.0350 | Indian Sales Tax | 2004–2 | 1058 |
| 295.0366 | Licensing Agreement | 2003–3 | 1049 |
| 295.0424 | Photographs and Data Sheets | 2001–3 | |
| 295.0460 | Royalties | 2002–1 | |
| 295.0640 | Rentals, Exclusion of | M96–2 | |
| 295.0657 | Selling Price Below Cost | M97–2 | |
| 295.0701 | Shipping, Handling and Insurance Charges | M96–2 | |
| 295.0840 | Subrogation of Salvage Material | M99–1 | |
| 295.0940 | Cooperative Dividends | 2001–3 | |
| 295.1020 | Reimbursement of Sales Tax | M94–3 | |
| 295.1244 | Hazardous Waste Disposal Fees | 2000–3 | |
| 295.1250 | Import Surcharge | M94–3 | |
| 295.1302 | Tire Disposal Fee | 2000–3 | |
| 295.1302.850 | Vaccination Fees | 2021 | 1088 |
| 295.1501 | Crop Spray Revolving Fund—Farm Cooperative | M99–1 | |
| 295.1510 | Interior Decorator Fees | 2001–3 | |
| 295.1540 | Membership Fees | M97–2 | |
| 295.1541 | Membership Fees | M96–3 | |
| 295.1620 | Phonograph Records | M99–1 | |
| 295.1676 | Travel or Mileage Fees | M98–3 | |
| 295.1680 | Services That Are a Part of the Sale | M97–4 | |
| 295.1740 | Structural Plans | M99–1 | |
| 300.0005 | Appliances, Dressings and Supplies | M99–2 | |
| 300.0007 | Central Supply Items—No Itemized Billing | 2003–3 | 1048 |
| 300.0007.225 | Central Supply Items—Sold | 2003–3 | 1048 |
| 300.0007.235 | Central Supply Items Sold vs. Consumed | 2003–3 | 1048 |
| 300.0007.275 | Central Supply Items—Toothbrushes, Combs, and Ice Bags | 2003–3 | 1048 |
| 300.0030 | Dressings, Tubings, and Trays | 2003–3 | 1048 |
| 305.0005 | Agent for Indian Tribe | 2002–1 | |
| 305.0006 | American Indian Health & Service Corporation | M98–2 | |
| 305.0010 | Federal Area—Indian Reservations | 2004–1 | 1054 |
| 305.0012 | FOB Shipment by Mail or Common Carrier to Indian Reservations | 2014 | 1080 |
| 305.0013 | Half-Indian Couple | 2010–1 | 1077 |
| 305.0028.025 | Non-Indian Construction Contractor May Qualify as Retailer of Materials to Indians | 2014 | 1080 |
| 305.0028.500 | Pre-Paid Taxes by Indian Retailer to Distributors of Fuel | 2005–2 | 1064 |
| 305.0030 | Sales to Indian and Non-Indian (Husband and Wife) (4/3/80) | 2003–1 | 1041 |
| 305.0031 | Sales to Indians | M99–1 | |
| 315.0040 | Billing Procedure | M93–2 | |
| 315.0120 | Hydraulic Lift Gate | 2016 | 1083 |
| 315.0121.500 | Installation of Accessories | 2000–2 | |
| 315.0135 | Landing Gear | M97–1 | |
| 315.0155 | Maintenance and Service Contracts and Click Charges | M95–3 | |
| 315.0220 | Painting Repair Parts | 2000–1 | |
| 315.0240 | Parts and Materials—Insignificant Value | M93–2 | |
| 315.0280 | Pole Line Construction | M99–1 | |
| 315.0295 | Repairing Aircraft Brake Assemblies—OMC | M99–1 | |
| 315.0295.400 | Repair Parts—Average Use of Average Value of Parts | 2001–3 | |
| 315.0297.500 | Sale of Supplies Under a Combination Optional Maintenance Contract | 2000–1 | |
| 315.0318 | Subcontract Repairs | 2001–3 | |
| 315.0503 | Embroidering Used Clothing (5/15/92) | 2002–3 | 1038 |
| 320.0040 | Bankruptcy—Postbankruptcy Interest and Penalties | M99–1 | |
| 320.0115 | Fraud Penalty and Unavailable Records | 2003–2 | 1042 |
| 320.0200 | Relief Under Section 6592 | M94–3 | |
| 325.0008 | Continuous Use in Interstate Commerce | 2000–2 | |
| 325.0014 | First Nominal Functional Use in State | M97–4 | |
| 325.0073 | Lease in Interstate Commerce | M99–1 | |
| 325.0084 | Participation in Sale by Instate Office of Seller | M99–1 | |
| 325.0085 | Participation in Sale or Delivery of Goods | 2002–2 | |
| 325.0087 | Place of Sale—Sales v. Use Tax | M98–3 | |
| 325.0120 | Service of Machines by Agent of Branch Office of Seller | 2007–1 | 1072 |
| 325.0191 | Use Tax Exclusion | M99–1 | |
| 325.0240 | Advertising Material | M99–1 | |
| 325.0420 | Dealers in Other States—Resales | M99–1 | |
| 325.0426 | Delivery of Vehicles Out of State Followed by Return in Interstate Commerce Use (3/19/73) | 2002–3 | 1037 |
| 325.0494 | Inspection by Purchaser | M98–2 | |
| 325.0500 | Mailing Services | 2000–2 | |
| 325.0540 | Mailing Services | M94–1 | |
| 325.0571 | Removal from State by Lessee | 2004–2 | 1058 |
| 325.0571.850 | Sales by Auctioneers | 2021 | 1088 |
| 325.0588 | Title Passage in State | M98–2 | |
| 325.0609 | Rail Freight Cars | M97–2 | |
| 325.0665 | Instate Delivery to Lessee of Buyer | M97–4 | |
| 325.0678.800 | Sale of Drill Platform | 2005–2 | 1068 |
| 325.0740 | Repair Parts | M99–1 | |
| 325.0923 | Installation and Shipment by Truck Body Builder (3/17/71) | 2003–1 | 1041 |
| 325.0940 | Parts Produced from Dies | M99–1 | |
| 325.1088 | Carrier Furnished by Purchaser | M99–1 | |
| 325.1140 | Delivery to Foreign Purchaser's Agent | 2000–3 | |
| 325.1334 | Interstate and Foreign Commerce | M99–1 | |
| 325.1440 | Title – Time of Transfer | 2020 | 1086 |
| 325.1480 | Definition of Forwarding Agent | 2000–3 | |
| 325.1520 | "Expediter" | 2000–3 | |
| 325.1540 | Freight Handling and Consolidation | M99–1 | |
| 325.1660 | Lubricants | M99–1 | |
| 325.1720 | Charter Vessel | M93–2 | |
| 325.1729 | Leases of Mobile Transportation Equipment | 2001–3 | |
| 325.1746 | Place of First Functional Use | M97–4 | |
| 325.1760 | Refrigerator Cars | M99–1 | |
| 325.1796 | Use Tax—Principal Use Test (10/9/67) | 2002–3 | 1037 |
| 330.1874.850 | Electronic Financial Information | M98–3 | |
| 330.2000 | Cancellation Clause | M95–3 | |
| 330.2025 | Charge for Video Operator (8/30/93) | 2002–3 | 1037 |
| 330.2103 | Computerized Dictation/Transcription Systems | 2014 | 1080 |
| 330.2105 | Consideration | M97–1 | |
| 330.2140 | Destruction of Leased Property | M93–2 | |
| 330.2215 | Equipment and Software Furnished with Database Access | 2014 | 1080 |
| 330.2240 | Exhibit Dividers | M98–3 | |
| 330.2267 | Fixed Price Lease—State Tax Increase | M96–3 | |
| 330.2283 | Horses | 2021 | 1088 |
| 330.2296 | Lease Agreements—Value of Consideration | M97–4 | |
| 330.2299 | Lease v. Conditional Sale | 2002–2 | |
| 330.2310.050 | Lease of Software | 2014 | 1080 |
| 330.2318 | Licensing of CD-ROM and Related Software | 2014 | 1080 |
| 330.2338 | Modular Units | M97–4 | |
| 330.2400 | Nominal Rent | M99–1 | |
| 330.2440 | Occasional Sale, Property Acquired Under | 2000–2 | |
| 330.2442 | Occasional Sale, Property Acquired Under | 2003–2 | 1043 |
| 330.2443 | Occasional Sale, Property Acquired Under | 2000–3 | |
| 330.2481 | Option to Purchase | 2000–2 | |
| 330.2560 | Out-of-State Prior Lease | M96–2 | |
| 330.2627 | Platinum Used by Oil Refiners | 2005–2 | 1065 |
| 330.2640 | Prepayments of Rentals and Concurrent Exercise of Purchase Option | M99–1 | |
| 330.2700 | Publications | M95–3 | |
| 330.2820 | Sale of Property Subject to a Lease | M93–2 | |
| 330.2840 | Separately Stated Charge for Possible Damage (5/13/69) | 2002–3 | 1039 |
| 330.2860 | Stud Fees | 2002–2 | |
| 330.3000 | Tire Mileage Contracts | M99–1 | |
| 330.3070 | University Vehicle Program | 2003–2 | 1046 |
| 330.3076 | Video Games | 2003–2 | 1042 |
| 330.3260 | Demurrage | M97–2 | |
| 330.3307 | Early Termination of Lease Contract | 2002–1 | |
| 330.3428 | Lease of Compact Disks | 2014 | 1080 |
| 330.3480 | Operator's Services | M95–3 | |
| 330.3520 | Prepayments of Rentals and Concurrent Exercise of Purchase Option | M99–1 | |
| 330.3540 | Royalty Fees | 2002–1 | |
| 330.3639 | Electronic Financial Information and News Service | M98–3 | |
| 330.3967 | Equipment Installed in a Change Room Trailer | 2002–1 | |
| 330.4040 | Plants | M99–1 | |
| 330.4150 | Sound Mitigating Barriers | 2000–3 | |
| 330.5010 | Acquisition Sale and Leaseback | M98–2 | |
| 330.5100 | Sale and Leaseback | M97–1 | |
| 330.5282 | Transfer of Tax-Paid Equipment to Lessor | M99–1 | |
| 335.0002 | Acquisition for Lease (1/18/80) | 2002–3 | 1037 |
| 335.0008 | Cessation of Leasing MTE—Measure of Tax | 2000–1 | |
| 335.0016 | Delivery to Lessee of Buyer Instate | M97–4 | |
| 335.0020 | For-Hire Transportation | M96–2 | |
| 335.0040 | Houseboats | 2000–3 | |
| 335.0071 | Portable Rock Crushers | 2020 | 1087 |
| 335.0077 | Storage in California Following by Repeated Leases Outside the State | M99–1 | |
| 335.0078 | Street Sweeping and Sanitation Equipment as Mobile Transportation Equipment. | M99–1 | |
| 335.0080 | Tax Rate Change | M95–3 | |
| 335.0089.800 | Use of Property by Lessor | 2008–1 | 1074 |
| 340.0020 | Addressing | M99–1 | |
| 347.0150 | Business Activity Partially Nonmanufacturing | 2024 | 1093 |
| 347.0200 | Commence Business Activity | 2024 | 1093 |
| 347.0250 | Corporate Division Opening New Plant | 2024 | 1093 |
| 347.0475 | Lease of Manufacturing Equipment | 2024 | 1093 |
| 347.0515 | Lessee—Not Pre-Qualified | 2024 | 1093 |
| 347.0535 | Manufacturer's Partial Exemption—Transportation Equipment | 2024 | 1093 |
| 347.0540 | Manufacturing Activity | 2024 | 1093 |
| 347.0675 | New Trade or Business | 2024 | 1093 |
| 347.0676 | New Trade or Business | 2024 | 1093 |
| 347.0677 | New Trade or Business | 2024 | 1093 |
| 347.0730 | Partial Exemption—Leasing Transactions | 2024 | 1093 |
| 347.0750 | Pre-Qualified Person | 2024 | 1093 |
| 347.0800 | Qualified New Business—Corporation Formed Prior to 1/1/94 | M99–1 | |
| 347.0805 | Qualified Person | 2000–2 | |
| 347.0810 | Qualified Person—Subsidiary | 2024 | 1093 |
| 347.0860 | Recycling of Property | 2024 | 1093 |
| 347.0865 | Refunds for Manufacturing Partial Exemption | 2024 | 1093 |
| 347.0875 | Related Company in Similar Business | 2024 | 1093 |
| 347.0878 | Related Corporations | 2024 | 1093 |
| 347.0890 | Research and Development Activities | 2024 | 1093 |
| 347.1000 | Special Purpose Buildings | 2024 | 1093 |
| 347.1710 | What Constitutes a New Trade or Business | M99–2 | |
| 360.0006 | Accessories Not Part of Hearing Aid | 2017 | 1084 |
| 360.0010 | Balloon Art | 2020 | 1087 |
| 360.0115 | Hearing Aids—Accessories | 2017 | 1084 |
| 360.0146 | Licensed Hearing Aid Dispensers | 2017 | 1084 |
| 360.0160 | Meals at Children's Camps | 2011 | 1078 |
| 375.0020 | Co–Producers | 2020 | 1087 |
| 375.0040 | Co–Producers | 2020 | 1087 |
| 375.0050 | Co–Producers | 2020 | 1087 |
| 375.0054 | Film Editing | 2020 | 1087 |
| 375.0060 | Independent Contractor | 2020 | 1087 |
| 375.0070 | Long-Term Studio Personnel—"Week" | 2020 | 1087 |
| 375.0080 | Non-Productions—Measure of Tax | 2020 | 1087 |
| 375.0090 | Producer | 2020 | 1087 |
| 375.0100 | Slide Films | 2020 | 1087 |
| 375.0120 | Sobriety Tests | 2020 | 1087 |
| 375.0140 | Television | 2020 | 1087 |
| 375.0160 | United States—Pictures Produced for | 2020 | 1087 |
| 375.0180 | Advertising Playlets | 2020 | 1087 |
| 375.0200 | Animated Pictures | 2020 | 1087 |
| 375.0215 | Colorization (8/6/91) | 2003–1 | 1041 |
| 375.0220 | Cans, Reels, etc | 2020 | 1087 |
| 375.0230 | Complete and Incomplete Productions | 2020 | 1087 |
| 375.0240 | Complete Productions, Motion Pictures | 2020 | 1087 |
| 375.0260 | Definition | 2020 | 1087 |
| 375.0261 | Definition | 2020 | 1087 |
| 375.0280 | Release Prints | 2020 | 1087 |
| 375.0300 | Television Commercials | 2020 | 1087 |
| 375.0305 | Trailers | 2020 | 1087 |
| 375.0310 | Transfer by Producer | 2020 | 1087 |
| 375.0320 | Video Tape Production | 2020 | 1087 |
| 375.0340 | Videotape Television Program as a Production | 2020 | 1087 |
| 375.0360 | Dupe Negatives—Development Charges | 2020 | 1087 |
| 375.0380 | Film Stock for Use in Sound Recording | 2020 | 1087 |
| 375.0400 | Placing of Sound on Film | M99–1 | |
| 375.0410 | Printing, Cutting, Editing, | 2020 | 1087 |
| 375.0420 | Processing Charges | 2020 | 1087 |
| 375.0420 | Processing Charges | 2020 | 1087 |
| 375.0440 | Recording Tapes | 2020 | 1087 |
| 375.0460 | Sound Recording on Customer's Tape | 2020 | 1087 |
| 375.0500 | Tape and Disc | 2020 | 1087 |
| 375.0510 | Television Stations | 2020 | 1087 |
| 375.0520 | Temporary Employees | 2020 | 1087 |
| 375.0540 | Exhibiting in this State—As Constituting Taxable Use | 2020 | 1087 |
| 375.0560 | Master Film Positives Retained in State | 2020 | 1087 |
| 375.0580 | Out-of-State Production of Live Film—Filmed Commercials | 2020 | 1087 |
| 375.0600 | Prints Shown in California Under a License | 2000–1 | |
| 375.0620 | Television—Films and Tapes Shipped to California Television Stations | 2020 | 1087 |
| 375.0640 | Television—Films and Tapes Shipped to California Television Stations | 2020 | 1087 |
| 375.0705 | Animation | M98–3 | |
| 375.0725 | Artwork for Background Sets | 2004–2 | 1058 |
| 375.0742 | CD ROM Master—Interactive Computer Games | 2000–1 | |
| 375.0743 | CD ROM as a Qualified Motion Picture | 2000–1 | |
| 375.0842 | Interactive Multimedia Presentation | 2000–1 | |
| 375.0847 | Interactive Technology | 2001–2 | |
| 375.0850 | Interactive Television Programs | 2000–1 | |
| 375.0886.825 | Production of Interactive CD ROM | 2000–1 | |
| 375.1068 | Training Video | 2000–1 | |
| 380.0030 | Fuel Used in Approved System | M95–3 | |
| 380.0060 | White Gasoline | M95–3 | |
| 385.0100 | CD ROM | M96–4 | |
| 385.0168 | Computer Diskettes | 2000–3 | |
| 385.0180 | Court Reports | 2003–2 | 1042 |
| 385.0236 | Exempt Publication Including Software on Optical Compact Disk | 2000–3 | |
| 385.0240 | Fashion Sheets | M99–1 | |
| 385.0356 | Newspaper and Periodicals Distributed by Nonprofit Organizations | M99–1 | |
| 385.0420 | Photographs | 2003–2 | 1042 |
| 385.0452 | Pricing Information | 2000–3 | |
| 385.0560 | Scrap | M99–1 | |
| 385.0835 | City Bus Schedules (7/22/76) | 2002–3 | 1039 |
| 385.1143 | Newsletters and Printed Sales Messages | 2000–3 | |
| 385.1200 | Microfilm Editions | 2003–3 | 1048 |
| 385.1220 | Microfilmed Newspapers | 2003–3 | 1048 |
| 385.1240 | Reprints | 2002–1 | |
| 385.1255 | Subcontracting Publication of Newsletter | 2000–3 | |
| 385.1280 | Alumni Newsletter | M94–3 | |
| 385.1290 | American Church News | M94–3 | |
| 385.1330 | Bechtel Telephone Directory | M94–3 | |
| 385.1360 | California Business Magazine of the Pacific | M99–1 | |
| 385.1380 | California Cares | M94–3 | |
| 385.1400 | California Homes | M94–3 | |
| 385.1425 | Celebrating the Eucharist | M94–3 | |
| 385.1460 | Commodity Computerized Indicator Consensus | M94–3 | |
| 385.1470 | Cooperator | M94–3 | |
| 385.1480 | Daily word, The Unity, and Wisdom | M94–3 | |
| 385.1530 | Discover Santa Clara Valley | M94–3 | |
| 385.1535 | E. B. Crocker Art Gallery Calendar | M94–3 | |
| 385.1540 | Edgewood News | M94–3 | |
| 385.1560 | El Monte Checkerboard | M94–3 | |
| 385.1590 | ETC. | M94–3 | |
| 385.1640 | Ford Times | M94–3 | |
| 385.1650 | Guest Check In | M94–3 | |
| 385.1655 | Handy Hints | M94–3 | |
| 385.1660 | Incentive Shopper | M94–3 | |
| 385.1670 | Industrial Relations Law Journal | M94–3 | |
| 385.1680 | Investment Advisers | M94–3 | |
| 385.1700 | Job Line | M94–3 | |
| 385.1720 | Kiwanis Club Bulletin | M94–3 | |
| 385.1740 | Lions Tale | M94–3 | |
| 385.1750 | Loyola Marymount University Bulletin | M94–3 | |
| 385.1785 | Monday Funnies | M94–3 | |
| 385.1790 | Nicotine Soup | M94–3 | |
| 385.1840 | Pacific Coast Archaeological Society, Inc. | M94–3 | |
| 385.1845 | Picture Magazine | M94–3 | |
| 385.1866 | Real Estate Computer Review | 2000–3 | |
| 385.1870 | Recreational Brochures | M94–3 | |
| 385.1875 | Realty Sales Service | M94–3 | |
| 385.1880 | San Francisco Time Card and Ready Reference | M94–3 | |
| 385.1940 | SNAP | M94–3 | |
| 385.2020 | 25er Speaks | M94–3 | |
| 385.2027 | Turtle Soup | M94–3 | |
| 385.2035 | TV Host | M94–3 | |
| 385.2040 | Twilight Tidings | M94–3 | |
| 385.2055 | Valley Oak Investment Forum | 2000–3 | |
| 385.2060 | Unity Insight | M94–3 | |
| 390.0097.825 | Sales By Youth Organizations—Colleges | M98–3 | |
| 390.0130 | Student Body Organizations | 2011 | 1078 |
| 395.0010 | Assumption of Indebtedness | M98–3 | |
| 395.0069 | Sale by Franchisee | 2024 | 1093 |
| 395.0081.200 | Undertaking of Obligations Not Assumption of Indebtedness | M98–3 | |
| 395.0340 | Processing, Fabricating | M99–1 | |
| 395.0674 | Sales by Hospital | 2000–1 | |
| 395.0680 | Spur Track | M97–4 | |
| 395.0740 | Use Tax, First Sale not Regarded as Made by a Retailer | M99–1 | |
| 395.0833 | Sale of Partnership Interest (5/9/90) | 2002–3 | 1037 |
| 395.0840 | Undivided Interest | 2016 | 1083 |
| 395.1180 | Escrow Transactions, Time of Sale | M99–1 | |
| 395.1185 | Intangibles, Assignment of Value for Purposes of Sales | 2000–2 | |
| 395.1250 | Sale of Stock | 2000–1 | |
| 395.1280 | Inventory Retained | 2002–2 | |
| 395.1290 | Nonprofit Corporations | 2000–1 | |
| 395.1580 | Community Property Sales | M99–1 | |
| 395.1890 | Commencing Corporation—First Issue Stock | M96–4 | |
| 395.1935 | Multi-Step Transactions | 2003–2 | 1045 |
| 395.2049 | Vehicle Transfers | M98–3 | |
| 395.2165 | Reorganization—Limited Partnership | 2003–2 | 1045 |
| 395.2260 | Distribution of Partnership Assets | M97–4 | |
| 395.2360 | Partial Liquidation of Partnership—Sales by Stockholders | 2002–2 | |
| 395.2380 | Partnership, Dissolution of, Sales of Assets by Partners After Distribution Thereof | 2000–2 | |
| 395.2400 | Partnership, Dissolution or Liquidation | M97–4 | |
| 395.2420 | Property Settlement, Example of Particular Non-taxable | M99–1 | |
| 395.2440 | Ratable Distribution | M97–4 | |
| 395.2480 | Stock in Trade | M97–4 | |
| 395.2515 | Sale of Asset | M99–1 | |
| 400.0020 | Dunnage Lumber | M93–2 | |
| 400.0100 | Gas and Dispensers | M93–2 | |
| 400.0180 | Packing Material Required to be Returned to Packer | M93–2 | |
| 400.0390 | Super Ice | 2021 | 1088 |
| 400.0450 | Zero Pack | 2021 | 1088 |
| 410.0100 | Concessionaires | 2001–3 | |
| 410.0168 | Issuance of Permits to Minors | 2000–1 | |
| 410.0170 | Jig Grinding and Boring | 2019 | 1085 |
| 410.0178 | Medical Marijuana | 2006–1 | 1071 |
| 410.0202 | Refusal to Issue a Seller's Permit | 2006–1 | 1071 |
| 410.0220 | Tour Groups | 2021 | 1088 |
| 410.0900 | Veteran's Exemption | 2010–1 | 1076 |
| 415.0160 | Student Organization and School, as Constituting One Entity | M99–1 | |
| 415.0165 | Transactions Structured to Avoid Tax | 2002–2 | |
| 420.0120 | Illustrated Article | M99–2 | |
| 420.0167 | Photocopying Hospital Records | 2002–2 | |
| 420.0280 | Reproduction on Christmas Cards | 2002–1 | |
| 420.0342 | Photo Finishes at Horse Races | 2002–1 | |
| 420.0460 | Developer | M99–1 | |
| 425.0005 | Acupuncturists | 2009–1 | 1075 |
| 425.0012 | Chinese Medicinal Herbs | 2009–1 | 1075 |
| 425.0028 | Drugs and Placebos Used in Clinical Trial | 2020 | 1087 |
| 425.0149.300 | Medical Kits | 2000–2 | |
| 425.0149.350 | Medicine Sold with Applicator | 2000–2 | |
| 425.0161 | "Medicines" Furnished By A Medical Facility. | M97–4 | |
| 425.0161.250 | "Medicines" Sold by Department Store | 2000–1 | |
| 425.0161.400 | Medtronic AneuRx Endovascular Prosthesis and Delivery System | 2015 | 1082 |
| 425.0166 | Skin Care Products | 2007–1 | 1072 |
| 425.0167.990 | Surgical Centers | 2002–2 | |
| 425.0168 | Surgical Centers | 2002–2 | |
| 425.0168.200 | Vitamin Sales by Dietary Consulting Service | 2000–1 | |
| 425.0168.400 | Tissue and Breast Expanders | 2004–2 | 1063 |
| 425.0214 | Blood Collection Supplies | 2011 | 1078 |
| 425.0230 | Catheters | 2002–2 | |
| 425.0231 | Catheters | 2004–2 | 1058 |
| 425.0330 | Disposable Automatic Clip Appliers | 2015 | 1082 |
| 425.0350 | Distilled Water | M99–1 | |
| 425.0399 | Gastrostomy Tubes and Kits | 2005–2 | 1068 |
| 425.0403.400 | IV Sets | M98–2 | |
| 425.0428 | I-Med Pumps and I-Med Cassettes | M97–2 | |
| 425.0430 | Immunoadsorption Treatment Column | M96–3 | |
| 425.0461 | Insulin Test Strips (3/17/92) | 2002–3 | 1037 |
| 425.0463 | Insulin Syringes | 2010–1 | 1077 |
| 425.0485 | Kidney Dialysis Machines | 2001–3 | |
| 425.0486 | Kidney Dialysis Machine Products | 2001–3 | |
| 425.0487 | Kidney Dialysis Machines and Supplies | 2001–3 | |
| 425.0492 | Liquid Nutrition | 2005–2 | 1068 |
| 425.0509 | Medical Gases | M96–4 | |
| 425.0510 | Medical Kits | M97–2 | |
| 425.0511 | Medical Oxygen Delivery Systems | M96–4 | |
| 425.0515 | Medi-Jector (1/30/79) | 2002–3 | 1037 |
| 425.0519.800 | Miscellaneous Items | 2020 | 1087 |
| 425.0525 | Miscellaneous Medical Supplies | M96–4 | |
| 425.0526 | Miscellaneous Medical Supplies | M97–2 | |
| 425.0547 | Nitrogen Gas | M96–4 | |
| 425.0555 | On/Off Prep Kit (Hemodialysis) | M97–2 | |
| 425.0610 | Oral Orthopedic Appliance | M96–2 | |
| 425.0685 | Oxygen Delivery System—Respiratory Equipment | 2003–2 | 1042 |
| 425.0742 | Programmable Drug Infusion Devices | 2002–2 | |
| 425.0755 | Pulmoaide Nebulizer | M96–4 | |
| 425.0777 | Respiratory Equipment | 2003–2 | 1042 |
| 425.0806 | Salt | M97–2 | |
| 425.0840 | Spinal Anesthetic Trays | M97–2 | |
| 425.0853 | Skin Staples and Staplers | 2021 | 1088 |
| 425.0853.400 | Stapler and Linear Cutter | 2000–2 | |
| 425.0882 | Test Strips Glucose (12/5/90) | 2002–3 | 1037 |
| 425.0884 | Traction Devices | M96–4 | |
| 425.0893 | Tubes | 2002–2 | |
| 425.0910 | Ventilators | 2003–2 | 1042 |
| 425.1147 | Sterile Water | M97–4 | |
| 425.1180 | Tracheostomy Cleaning Trays and Female Catheter Kit | 2000–2 | |
| 430.0020 | Addressograph Plates | M97–1 | |
| 430.0040 | Alterations Required After Setting Type | 2000–3 | |
| 430.0050 | Book Manuscript Layout | 2000–3 | |
| 430.0061.800 | Computer Output-Typeset Galleys, Etc. | 2000–3 | |
| 430.0062 | Computerized Book Formatting | 2000–3 | |
| 430.0069 | Desktop Publishing | 2000–3 | |
| 430.0120 | Embossing Addressograph Plates | M97–1 | |
| 430.0155 | Manuscripts | 2000–3 | |
| 430.0160 | Music Manuscripts | 2000–3 | |
| 430.0198 | Production of Employee Newspaper | 2000–3 | |
| 430.0200 | Punching Holes, Cutting Paper, Gold Stamping, Padding and Gathering | M99–1 | |
| 430.0220 | Recasting of Type | M97–1 | |
| 430.0227.200 | "Set-up" Charges | 2000–3 | |
| 430.0228 | Special Employees | M99–1 | |
| 430.0229 | Transfer on Disk | 2000–3 | |
| 430.0240 | Art Work and Color Separations | 2000–3 | |
| 430.0243 | Artwork and Supervision | 2000–3 | |
| 430.0245 | Charges by Graphic Designer | 2000–3 | |
| 430.0250 | Color Separators—Intermediate Working Products | 2000–3 | |
| 430.0260 | Dies | 2000–3 | |
| 430.0268 | Direct-to-Press Process | 2000–3 | |
| 430.0280 | Engravings, Mats and Film | 2000–3 | |
| 430.0285 | Gross Receipts | 2000–3 | |
| 430.0292 | Listing and Pricing Printing Aids Separately | 2000–3 | |
| 430.0295 | Mechanicals and Stats | 2000–3 | |
| 430.0300 | Metal Engravings | 2000–3 | |
| 430.0320 | Multilith Plates | 2000–3 | |
| 430.0330 | Multiple Party Transactions—Resales | 2000–3 | |
| 430.0339 | Negatives—No Title Passage Provision | 2000–3 | |
| 430.0340.5 | Plate-Ready Film Manufactured Out-of-State | 2000–3 | |
| 430.0341 | Printing Aids | 2000–3 | |
| 430.0342 | Printing Aids for Newsletter | 2000–3 | |
| 430.0342.5 | Printing Aids—Sales in Interstate Commerce | 2000–3 | |
| 430.0342.850 | Separate Listing and Pricing | 2000–3 | |
| 430.0343 | Special Printing Aids | 2000–3 | |
| 430.0343.001 | Special Printing Aids | 2000–3 | |
| 430.0343.350 | Statement on Invoice | 2000–3 | |
| 430.0344.7 | Transparencies | 2000–3 | |
| 430.0345 | Assembling Final Proofs with Typography | 2000–3 | |
| 430.0346 | Art Files Electronically Imported | 2000–3 | |
| 430.0347 | Color Proofing | 2000–3 | |
| 430.0348 | Camera-Ready Format | 2000–3 | |
| 430.0365 | Composed Type—Veloxes | 2000–3 | |
| 430.0375 | Designs | M96–4 | |
| 430.0375.5 | Desktop Publishing—Camera-Ready Copy | 2000–3 | |
| 430.0376 | Graphic Artist | 2000–3 | |
| 430.0377 | Illustrations | 2005–2 | 1064 |
| 430.0378 | Non-profit Organization Sales | 2000–3 | |
| 430.0405 | Photomechanical Transfer Method | 2000–3 | |
| 430.0407 | Postscript Processing | 2000–3 | |
| 430.0413 | Proofs Containing Typography and Artwork | 2000–3 | |
| 430.0420 | Reproduction Proofs | 2003–2 | 1042 |
| 430.0459 | Reproduction Proofs | 2000–3 | |
| 430.0470 | Sale of Graphic Art to Foreign Purchaser | 2000–3 | |
| 430.0472 | Sale of "Mechanical" on Disk | 2000–3 | |
| 430.0475 | Screen Printings | 2000–3 | |
| 430.0480 | Translation of Documents from One Language to Another | 2000–3 | |
| 430.0490 | Typesetting Charge—Artwork | 2000–3 | |
| 430.0491 | Typesetting, Illustration and Paste-up Done by Electronic Means | 2000–3 | |
| 430.0493 | Typography | 2000–3 | |
| 430.0494 | Typography/Artwork | M97–4 | |
| 430.0495 | Typography and Artwork | 2000–3 | |
| 430.0496 | Typography/Artwork | 2000–3 | |
| 430.0496.250 | Typography and Color Proofing | 2000–3 | |
| 430.0497 | Typography—"Linotronic" System Output | 2000–3 | |
| 430.0520 | Varitype Composition | M95–3 | |
| 430.0540 | Varityped Copy as Reproduction Proofs | M95–3 | |
| 430.0620 | Cards and Posters | M99–1 | |
| 430.0640 | Lettering Signs on Trucks or Automobiles | M99–1 | |
| 432.0021.800 | Catalog of Summer Programs | 2004–2 | 1063 |
| 432.0023.5 | College Catalog | 2004–2 | 1063 |
| 432.0026 | Printed Sales Messages | 2000–2 | |
| 432.0040 | Environmental Careers Bulletin | 2003–3 | 1049 |
| 432.0041.500 | Exemption Certificate—Effect on Seller | 2003–3 | 1049 |
| 432.0066 | Newsletters and Printed Sales Messages | 2000–3 | |
| 432.0072.800 | Promotion of Contests | M97–4 | |
| 432.0120 | School Catalog or Class Schedule Exemption Requirements | 2004–2 | 1063 |
| 432.0122 | Specialty Envelopes (4/4/94) | 2002–3 | 1039 |
| 432.0123 | Standees | M96–4 | |
| 432.0125 | "Standees" Not Printed Sales Messages | M96–4 | |
| 432.0505 | Contest Material | M97–2 | |
| 432.2900 | Mechanical Manner of Billing | 2000–3 | |
| 435.0660 | Cutting and Threading Pipe or Shafting | M99–1 | |
| 435.0680 | Cutting Brick, Lumber and Rock | M99–1 | |
| 435.1420 | Rug and Carpet Cleaners (5/24/54) | 2003–1 | 1041 |
| 435.1560 | Splicing of Home Movie Film | M99–1 | |
| 435.1750 | Vine Cuttings | M97–4 | |
| 440.0050 | Manufacturing Aids | 2004–1 | 1054 |
| 440.0051 | Manufacturing Aids | 2000–2 | |
| 440.0107 | Carrier Gases—Manufacturing Wafers | M99–1 | |
| 440.0420 | Chemicals | 2000–1 | |
| 440.0770 | Wine Making-Chemicals Used in | 2019 | 1085 |
| 440.0780 | Yeast Used in Wine | 2016 | 1083 |
| 440.1120 | Flux | 2004–2 | 1058 |
| 440.1270 | Hydrofluosilicic Acid | 2003–2 | 1045 |
| 440.1445 | Oil from Inventory for Well Stimulation | 2003–2 | 1045 |
| 440.1505 | Photocopier Fuser Agent | 2002–2 | |
| 440.1827 | Tungsten Aluminum Filaments—Metal Coatings | M99–2 | |
| 440.1850 | Chemicals Used in Manufacturing—Prepeg and Printed Circuit Board Blanks | M96–4 | |
| 440.1860 | Incorporation Into Finished Product | 2003–2 | 1042 |
| 440.1970 | Graphite Electrodes Used in Steel Production | M98–2 | |
| 440.2060 | Nickel Flakes | M95–3 | |
| 440.2160 | Salt and Lye | 2005–2 | 1064 |
| 440.2180 | Salt Used in Hide and Pelt Curing | M99–1 | |
| 440.2280 | Wine Components | M99–1 | |
| 440.2300 | Aluminum Sulfate (Alum) Used in Purification of Water | 2015 | 1082 |
| 440.2360 | Copper Sulphate as a Water Additive | 2015 | 1082 |
| 440.2375 | Ferric Chloride Used in Treating Water | 2015 | 1082 |
| 440.2380 | Ferric Sulphate Used in Treating Water | 2015 | 1082 |
| 440.2400 | Nuchar Aqua A | 2015 | 1082 |
| 440.2420 | Potassium Aluminate Used in Treating Water | 2015 | 1082 |
| 440.2480 | Accelerator P-198 | M94-1 | |
| 440.2490 | Water Treatment Chemicals | 2015 | 1082 |
| 440.2560 | Barium Carbonate in Clay Products | 2000–1 | |
| 440.2820 | Flux | 2004–2 | 1058 |
| 440.2900 | Glazing | M99–1 | |
| 440.3100 | Latex Defoamers | 2000–1 | |
| 440.3140 | Lubricants or Excipients | 2000–2 | |
| 440.3360 | Resin Soap | M95–3 | |
| 440.3670 | Wine Making Chemicals | 2019 | 1085 |
| 442.0006 | Advertising Copywriter—Text Only | 2000–3 | |
| 442.0040 | Camera-Ready Format | 2000–3 | |
| 442.0043 | Computerized Book Formatting | 2000–3 | |
| 442.0180 | Formatting | 2000–3 | |
| 442.0350 | Manuscripts | 2000–3 | |
| 445.0040 | Use Tax | 2001–2 | |
| 455.0900 | Unavailable Records | 2003–2 | 1045 |
| 460.0012 | Body Shop Repair Supplies | 2003–2 | 1042 |
| 460.0018 | Charge for Tax—Optional Maintenance Contracts | 2000–2 | |
| 460.0024.200 | Consumer Action Against Retailer for Refund of Excess Sales Tax Reimbursement Barred | 2024 | 1093 |
| 460.0120 | Monthly Billings | 2003–2 | 1042 |
| 460.0171 | Consumer Action Against Retailer for Refund of Excess Sales Tax Reimbursement Barred | 2024 | 1093 |
| 460.0190 | Repair Parts—Average Use of Average Value of Parts | 2001–3 | |
| 460.0250 | Subcontract Repairs | 2001–3 | |
| 465.0030 | Withdrawal of Petition for Redetermination | 2014 | 1080 |
| 465.0031 | Withdrawal of Petition for Redetermination | 2014 | 1080 |
| 465.0059 | Refund Applies to Both Self Assessed and Determined Taxes | M97–2 | |
| 465.0070 | Reliance on Advice Obtained by Predecessor—Section 6596 | M98–3 | |
| 465.0130 | Erroneous Use Tax Paid on Lease of MTE | 2007–1 | 1073 |
| 465.0141 | Limitation Period | M99–1 | |
| 465.0210 | Limitation Period (9/19/78) | 2002–3 | 1039 |
| 465.0214 | Protective Claims for Refund | 2020 | 1087 |
| 465.0220 | Waivers | 2000–3 | |
| 465.0820 | Limitation—Deficiency Determination | M96–3 | |
| 465.0900 | Mistake on Waiver | 2002–1 | |
| 465.1470 | Relief of Spouse—Section 6546 | M98–3 | |
| 465.1530 | Statement in Audit Work Papers | 2000–2 | |
| 475.0021 | Burden of Proof—Timely Resale Certificate not Obtained | M99–1 | |
| 475.0116 | Nonpermitized Indian Retailer | 2000–1 | |
| 475.0139 | Out-of-State Retailer | 2000–1 | |
| 475.0160 | Out-of-State Use | 2003–2 | 1043 |
| 475.0168.160 | Resale Certificates—Copy Machine Supplies | 2002–2 | |
| 475.0168.200 | Purchases for Resale from a Section 6015 Retailer | 2004–1 | 1054 |
| 475.0550 | Vehicle Purchased by a Vehicle Dealer who Doesn't Sell that Make of Vehicle | 2000–3 | |
| 477.2300 | Materials Used Experimentally in Development of Prototype | 2007–1 | 1072 |
| 480.0023 | Broker Transactions | M99–1 | |
| 480.0090 | Exempt Sales by "Section 6015" Retailers | 2000–1 | |
| 480.0180 | Number of Sales | M99–1 | |
| 480.0215 | Partnership Acting as an Employee of a Local Government | 2002–2 | |
| 490.0020 | Automobiles | M96–3 | |
| 480.0325 | Sales Through Representatives | 2000–1 | |
| 480.0350 | Section 6015(b) Retailer—Sales to Holders of Seller's Permits | 2004–1 | 1054 |
| 490.0135 | Dispute Over Defects | 2000–1 | |
| 490.0233 | Returned Merchandise v. Trade-In | 2005–2 | 1065 |
| 490.0360 | Transportation Charges | M99–1 | |
| 490.0460 | Lemon Law—Auto Leases | 2015 | 1082 |
| 490.0513 | Lemon Law Replacements | M97–2 | |
| 490.0515.300 | Optional Warranty | 2000–1 | |
| 490.0570 | Replacement Automobile (Lemon Law) | M97–2 | |
| 495.0050 | Blood and Tissue Banks | 2011 | 1078 |
| 495.0090 | Capital Contribution | M99–2 | |
| 495.0140 | Conditional Vendee | M99–1 | |
| 495.0180 | Consideration | M99–1 | |
| 495.0441 | Rescission | 2000–3 | |
| 495.0790 | Agent for Nonregistered Seller | 2002–2 | |
| 495.0900 | Out-of-State Customer | 2000–1 | |
| 500.0064 | Contract Carriers | M99–1 | |
| 505.0305 | Postal Service | M99–1 | |
| 505.0320 | Production and Marketing Administration County Committee | M99–1 | |
| 505.0459 | Federal Deposit Insurance Corp | 2000–1 | |
| 505.0593 | Production Credit Associations—Banks for Cooperatives | M96–4 | |
| 510.0040 | Carnation Cuttings | 2002–2 | |
| 510.0060 | Citrus Seeds | 2002–2 | |
| 510.0079 | Gerbera Plants | 2002–2 | |
| 510.0080 | Gladiolus | 2002–2 | |
| 510.0088 | Grapevine "Bud Wood" (4/8/75) | 2002–3 | 1039 |
| 510.0100 | Grapevines | M99–1 | |
| 510.0140 | Nut Trees, Asparagus and Rhubarb | 2002–2 | |
| 510.0180 | Parsley Plants | 2002–2 | |
| 510.0200 | Rhizomes | M99–1 | |
| 510.0240 | Strawberry Plants | 2002–2 | |
| 510.0280 | Treating of Flax Seed | 2003–3 | 1049 |
| 510.0340 | Use Prior to Sale | 2002–2 | |
| 510.0580 | Carbon Dioxide | 2015 | 1082 |
| 510.0760 | Foliar Applications | M99–1 | |
| 510.0780 | Gibberellic Acid | M99–1 | |
| 510.0920 | Hormone Growth Stimulants | M99–1 | |
| 510.0960 | Indolebutyric Acid Hormone | M99–1 | |
| 510.1260 | Pollen | M95–3 | |
| 510.1270 | Pollen | M99–1 | |
| 510.1300 | Pomace | M99–1 | |
| 510.1380 | Shavings | M99–1 | |
| 510.1780 | Zinc Sulfate, Zinc Oxide, Manganese Sulphate, Magnesium Sulphate, Ferrous Sulfate and Copper Sulfate | 2015 | 1082 |
| 515.0010.200 | Electronic Financial Information | M98–3 | |
| 515.0010.280 | Electronic Financial Information and News Service | M98–3 | |
| 515.0011 | Embroidery Machine Control Tapes | M97–2 | |
| 515.0011.135 | Equipment and Software Furnished with Database Access | 2014 | 1080 |
| 515.0012.800 | Paging Services | 2003–2 | 1045 |
| 515.0120 | Official Documents | 2000–1 | |
| 515.0180 | Official Documents | M96–3 | |
| 515.0195 | Public Documents | M96–3 | |
| 515.0280 | "Varityping" Letters | M97–2 | |
| 515.0600 | Computer Assisted Design (C.A.D.) | M97–4 | |
| 515.0840 | Chemical Insecticide Service | M96–2 | |
| 515.0960 | Crop Spraying Chemicals | M99–1 | |
| 515.0980 | Exhibit Dividers | M98–3 | |
| 515.1140 | Illustrated Article | M99–2 | |
| 515.1308 | Sign Service | M95–3 | |
| 527.1000 | Radio Commercials | 2000–2 | |
| 530.0120 | Handicraft Items | M99–1 | |
| 530.0140 | Impounded Animals | 2021 | 1088 |
| 530.0160 | Impounded Animals | 2021 | 1088 |
| 535.0024 | Foreclosure Pursuant to Security Agreement | 2001–3 | |
| 535.0052 | Occasional Sales | 2003–3 | 1048 |
| 535.0061.825 | Repossession of Collateral | 2016 | 1083 |
| 540.0260 | Dresses | M99–1 | |
| 540.0315 | Human Proteins and Enzymes | 2011 | 1078 |
| 545.0080 | Tax Reimbursement—Nonpermitted Seller | 2000–3 | |
| 545.0100 | Time to Take Deduction | M96–2 | |
| 550.0030 | Admission Charge | 2003–2 | 1043 |
| 550.0060 | Benches in Warming Hut and on Porch as Facilities | M99–1 | |
| 550.0064 | Candy—80/80 Sale | 2007–1 | 1073 |
| 550.0080 | Disposable Tableware Sold to Air Carriers | M99–1 | |
| 550.0126 | Kiosks | 2000–1 | |
| 550.0150 | Open Lobby Policy | 2008–1 | 1043 |
| 550.0240 | Room Rental | 2003–3 | 1049 |
| 550.0245 | Room Rental | 2003–3 | 1049 |
| 550.0260 | Room Rental | 2003–3 | 1049 |
| 550.0268 | Sales of Meals Below Cost | 2011 | 1078 |
| 550.0280 | Take Home Food Sales | 2002–1 | |
| 550.0310 | Aluminum Foil Potato Wrap | M99–1 | |
| 550.0330 | Benefit package | M99–1 | |
| 550.0349 | Food Provided to Participants of a Tour Bus | 2003–3 | 1049 |
| 550.0400 | "On The House" | M99–1 | |
| 550.0531 | Serving Meals to Residents—62 Years of Age or Older | M99–1 | |
| 550.0660 | Theater Snack Bars | 2000–1 | |
| 550.0700 | Bona Fide "Cover Charge" | M99–1 | |
| 550.0810 | Charges Made by Caterers | 2003–3 | 1049 |
| 550.0811 | Charges Made by Caterers—Wedding Coordination | 2003–3 | 1049 |
| 550.0812 | Charges Made by Caterers for Use of Premises | 2015 | 1082 |
| 550.0845 | Room Rental | 2003–3 | 1049 |
| 550.0857 | Room Rental—General | M97–4 | |
| 550.1070 | Religious Organizations | 2004–2 | 1061 |
| 550.1140 | Candy | M97–2 | |
| 550.1220 | Clubs | 2000–1 | |
| 550.1295 | Employees', Teachers', and Students' Meals | 2005–2 | 1065 |
| 550.1434 | Student Meals | 2011 | 1078 |
| 550.1460 | Students, Who are | 2004–1 | 1054 |
| 550.1720 | Hot Fudge Sundaes | M99–1 | |
| 550.1880 | Pretzels—Soft | 2002–2 | |
| 555.0020 | Discount | 2003–2 | 1045 |
| 557.0053 | Conflicting F.O.B. Terms | 2000–1 | |
| 557.0055 | Conflicting Title Terms | 2000–1 | |
| 557.0100 | Delivered Price | 2002–2 | |
| 557.0110 | Delivery Charges—Rock | M96–2 | |
| 557.0200 | "F.O.B." | 2001–3 | |
| 557.0280 | Installation by Seller after Delivery | 2004–2 | 1062 |
| 557.0442 | Passage of Title | 2005–2 | 1068 |
| 557.0450 | Postage and Handling vs. Handling | M96–2 | |
| 557.0560 | Separate Charge to Customers for Freight | M96–2 | |
| 557.0565 | Shipping, Handling and Insurance Charges | M96–2 | |
| 557.0580 | Stocking or Spreading Wallboard | 2004–1 | 1054 |
| 557.0685 | Unloading and Stacking of Hay | 2003–3 | 1049 |
| 560.0020 | Auctioneer | M99–1 | |
| 560.0040 | Auctioneers | M99–1 | |
| 560.0220 | Surplus Property | M99–1 | |
| 565.0080 | Modification of Contracts | M99–1 | |
| 565.0300 | Mail Delivery System | M99–1 | |
| 565.0320 | Missile Silo Complex | M99–1 | |
| 565.1150 | Aerospace Title Clauses | M95–3 | |
| 570.0020 | Art Object Brought into State | M96–3 | |
| 570.0040 | Commingled Goods | M99–1 | |
| 570.0417 | Trade Show Exhibits | 2007–1 | 1072 |
| 570.0430 | Vehicles Purchased for Use in Interstate Commerce | M99–1 | |
| 570.0460 | Change in Intent After Purchase | M97–4 | |
| 570.0520 | First Use Out-of-State | M95–3 | |
| 570.0540 | First Use Out-of-State | M97–2 | |
| 570.0560 | First Use Out of State | M93–2 | |
| 570.0600 | Foreign Country, Purchase for Use in | M97–4 | |
| 570.0660 | Partial Use Elsewhere | M97–4 | |
| 570.0662 | Property Transferred to Subsidiary—No Consideration | M99–2 | |
| 570.0700 | Transient Use—Place of Ultimate Use | M97–4 | |
| 570.0760 | Transient Use—Place of Ultimate Use | M97–4 | |
| 570.0820 | Transient Use—Place of Ultimate Use | M97–4 | |
| 570.0852 | Change of Circumstance | 2001–3 | |
| 570.0900 | Construction of Statute | M93–2 | |
| 570.0920 | Intent to Use in State | 2013-1 | 1079 |
| 570.0960 | Intent to Use in State | M98–3 | |
| 570.1020 | Use Out-of-State Over Three Months | 2000–1 | |
| 570.1080 | Automobiles | 2000–1 | |
| 570.1110 | Catalog Preaddressed | 2002–2 | |
| 570.1130 | Instate Delivery to Lessee of Buyer | M97–4 | |
| 570.1240 | Aircraft-Installation of Interior | M97–4 | |
| 570.1320 | Vessel | 2000–1 | |
| 570.1560 | Tankers | M99–1 | |
| 580.0010 | Auctioneers Sale of, | 2015 | 1082 |
| 580.0180 | Delivery Out-of-State | 2000–3 | |
| 580.0313 | Registration with DMV Equivalent to Filing a Use Tax Return | 2011 | 1078 |
| 580.0500 | Out-of-State Seller for Trailer Sales | M99–1 | |
| 585.0003 | Aircraft and Gliders | 2003–2 | 1045 |
| 585.0175 | Retail Sales of Vehicles Not Required to be Registered Under Vehicle Code | 2015 | 1082 |
| 585.0270 | Transfer to Living Trust | 2013-1 | 1079 |
| 585.0275 | Transfer to Revocable Grantor Trust | 2013-1 | 1079 |
| 585.0406 | Vehicle Purchased from Father's Estate | 2003–2 | 1045 |
| 585.0500 | Insurance Company Sale of Salvage Auto | 2020 | 1087 |
| 585.0520 | Intervening Transferees | 2000–3 | |
| 590.0037 | Copy-Card Sales | 2000–1 | |
| 590.0100 | Nonreturnable Container Exemption | M99–1 | |
| 590.0149 | Photocopy Machines | M99–2 | |
| 596.0100 | Almond Shells or Almond Tree Prunings | 2003–2 | 1045 |
| 596.0350 | Forest Production—Waste By-Products | M97–2 | |
| 600.0020 | "For Hire" Operations | 2003–2 | 1045 |
| 600.0050 | Interstate Commerce | M99–1 | |
| 600.0060 | Resale Before Exempt Use | 2004–2 | 1058 |
| 600.0130 | Kelp | M94–1 | |
| 600.0200 | Territorial Waters | M99–1 | |
| 600.0460 | Gas Hot Plate and Butane Jets | M99–1 | |
| 702.0400 | Offsets – District Taxes | 2021 | 1088 |
| 702.1010 | Reallocations Limitation Period | 2011 | 1078 |
| 710.0010 | California Warehouse | 2004–1 | 1052 |
| 710.0027 | Place of Use | 2000–1 | |
| 715.0140 | Sales by Carriers, Utilities and Vessels | 2002–2 | |
| 715.0151 | Website vs. Third-Party Warehouse | 2020 | 1086 |
| 715.0160 | Scope of Exemption | 2002–2 | |
| 715.0455 | Cargo Containers | 2002–2 | |
| 715.0470 | Commercial Fishing Boats | 2002–2 | |
| 715.0480 | Fish Nets | 2002–2 | |
| 715.0500 | General | 2002–2 | |
| 715.0540 | Waterborne Vessel Used Exclusively for Commercial Purposes | 2001–3 | |
| 715.0560 | Waterborne Vessels—Medicines—Charts | 2001–3 | |
| 800.0008.800 | First Functional Use | M99–1 | |
| 800.0008.910 | Fixed Price—Advanced Rental Payments | 2003–2 | 1045 |
| 800.0031 | Place of Sale, Delivery, and Use | 2020 | 1087 |
| 800.1455 | Initiative Process – Enactment of Tax | 2020 | 1086 |
| 802.0090 | Offsets—District Taxes | 2019 | 1085 |
| 805.0030 | Collection of District Tax | M98–3 | |
| 817.0020 | Allocation of District Taxes | M99–1 | |
| 817.0250 | Documented Vessels | M98–3 | |
| 820.0100 | District Transaction and Use Tax Rates | M96–2 | |
| 820.0850 | Redistribution of District Tax | 2015 | 1082 |