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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
G
295.0000 Gross Receipts (View entire section)
(a) General
- 295.0020 Adjustment of Purchase Price
- 295.0022 Advance Payments by Vendor
- 295.0027 Air Filters—Sale and Installation
- 295.0029 Art Direction, Standby, and Strike Labor
- 295.0030 Auction Sales—Buyer's Premium
- 295.0035 Autographs on Baseball Cards
- 295.0035.180 Balloons and Balloon Decorations
- 295.0035.200 Birthday Balloons
- 295.0035.820 Cash Redemption Value (Recycling Fee)
- 295.0035.900 Catalogs
- 295.0036.100 CD ROM Replication
- 295.0036.750 Charge for Cleaning and Testing Returnable Containers
- 295.0037 Charges for Testing and Calibrating a Laser Printer
- 295.0037.400 Charitable Deduction
- 295.0038 Compensation from Advertisers
- 295.0040 Computer Billing Service
- 295.0045 Conference Center Rentals
- 295.0050 Confidential Shoppers
- 295.0060 Confiscated Receipts
- 295.0064 Consulting and Architect Services
- 295.0065 Consulting Services
- 295.0070 Contracts Sold at Discount
- 295.0080 Contributions to Charitable Organization
- 295.0090 Co-Op Fees
- 295.0100 Copy Charges
- 295.0101 Copying Charges
- 295.0120 "Corkage"
- 295.0140 Correspondence Courses
- 295.0153 Coupon Incentive Plan
- 295.0160 Coupons
- 295.0168 Court-Ordered Settlement
- 295.0175 Coupons Received in Settlement of Law Suit
- 295.0180 Credit to be Issued to a Customer
- 295.0200 Customer-Furnished Equipment Included in Sales Contract
- 295.0210 Damages
- 295.0220 Disposition of Gross Receipts—Effect of
- 295.0222 Document Delivery Service by University Law Library
- 295.0225 Driver Source Code
- 295.0228 Environmental Drum Cleaning Fee
- 295.0231 Firewood
- 295.0235 Flower Arranging
- 295.0260 Fungible Goods Credit
- 295.0270 Gross Receipts from Sales of ATM Machines
- 295.0290 Growing Fees
- 295.0300 Guaranteed Profits
- 295.0315 Hospital Cooperatives
- 295.0320 Hostess Credits
- 295.0325 Hostess Premiums
- 295.0330 Hostess Premiums Exchanged for Services
- 295.0340 Independent Contractor
- 295.0360 "Inflated" Down Payment
- 295.0361 Installation and Testing Charges
- 295.0362 Intercompany Transfer
- 295.0365 License to Use Music Furnished for Reproduction on Customer's Tapes
- 295.0367 Liquidated Damage Payments
- 295.0368 Liquidated Damages
- 295.0369 Liquidated Damages
- 295.0370 Lump-Sum Contract
- 295.0373 Lump-Sum Fee Includes Audio and Video Tapes
- 295.0377 Manufacturer's Fuel Cost Reimbursement to Dealers
- 295.0378 Manufacturer of Circuit Board
- 295.0379 North Atlantic Treaty Status of Forces Agreement (NATOSF)
- 295.0380 Option to Buy Coins
- 295.0400 Option to Purchase
- 295.0408 Option to Purchase Price—Leased Equipment
- 295.0420 Out-of-State Fabrication
- 295.0421 Pager Activation Fees
- 295.0422 Party Organizer
- 295.0425 Publishing Fees
- 295.0427 Purchase of Property from Proceeds from Forfeited Property Sales
- 295.0430 Redemption of Coupons
- 295.0432 Reimbursement for Replacing Property
- 295.0435 Replicas of Original Artwork
- 295.0440 Retail Selling Price
- 295.0462 Royalties
- 295.0480 Royalties
- 295.0520 Royalties
- 295.0540 Royalty Charges
- 295.0545 Royalty Fees
- 295.0557 Royalty Payments
- 295.0560 Royalty Payments Based on Units Produced
- 295.0570 Royalties
- 295.0570.650 Sale of Orthotics and Prosthetic Devices
- 295.0570.800 Sales of Assets Acquired through Asset Forfeiture Laws
- 295.0571 Sales to Cities
- 295.0571.100 Sales of Custom Tables
- 295.0571.900 Sales of Photographs to School Children
- 295.0572 Sales by Publicly Supported Television Stations
- 295.0575 Sale of Royalty Rights
- 295.0580. Overtime Payments Charged to Vendee
- 295.0600 Partial Reimbursement
- 295.0620 Patent License
- 295.0622 Satellite Television Service
- 295.0625 Photo Canvassing
- 295.0640 Sale of Computer with Proprietary Software
- 295.0646 Sales of Gasoline and Car Washes
- 295.0647 Sale of Low Vision Aids and Training Packages
- 295.0648 Sale of Microbes
- 295.0650 Sales of Trailers
- 295.0660 Selling Price Below Cost—Further Explanation of Applicable Rules
- 295.0680 Selling Price Below Cost
- 295.0700 Selling Price—Far Below Cost
- 295.0701 Services that Are Part of the Sale
- 295.0702 Services Related to the Sale of Printed Matter
- 295.0702.500 Singing Telegram
- 295.0703 Software Licensing
- 295.0705 Software Prototypes
- 295.0710 Standby Charges
- 295.0711 Start-Up Cost—Sale of Equipment
- 295.0713 Storage Charges
- 295.0720 Suit Clubs
- 295.0721 Telephone Conferencing Equipment
- 295.0722 Telephone Inquiry and Telecommunications Services
- 295.0725 Television Filming Sets
- 295.0728 Tooling Evaluation
- 295.0730 Training Customer's Staff
- 295.0737 Transfer of Peptides—Collaboration Agreement
- 295.0740 "Undercoating"
- 295.0743 Unlock Code Fee
- 295.0747 Use Tax Is Due on Agreed Sales Price
- 295.0750 Video of Wedding
- 295.0752 Videotape
- 295.0753 Video Tape Duplication
- 295.0754 Wedding Functions
- 295.0755 Wine Tasting and Seminars
- 295.0757 Canceled Contract
- 295.0758 Shortage in Delivery
(b) Assumption or Cancellation of Indebtedness
- 295.0765 Cancellation of Contract Prior to Deliveries
- 295.0770 Formal Title Transfer
- 295.0775 Membership Fees
- 295.0780 Notes—Indebtedness on
- 295.0800 Insolvent Debtor
- 295.0820 Liabilities
(c) Discounts
- 295.0860 Bank Credit Plans
- 295.0880 Billing and Collecting Charges
- 295.0888 Cash Discounts
- 295.0900 Cash Prizes
- 295.0920 Christmas Club Plan
- 295.0925 Club Membership Fee
- 295.0940.175 Credits Given to Purchaser of Sample Merchandise
- 295.0941 Discount Coupons
- 295.0942 Discounts Based on Prior Purchases
- 295.0944 Employee Discounts
- 295.0945 Exchange of Foreign Currency to U.S. Dollars
- 295.0946 Financing Transaction
- 295.0948 Manufacturer's Rebate vs. Dealer's Incentive or Allowance
- 295.0950 Merchandise Redeemed with Frequent Buyer Dollars
- 295.0960 Patronage Dividends Given by Retailer Cooperative
- 295.0965 Price Adjustments
- 295.0975 Real Estate Listing Fees
- 295.0980 Rebate Not a Cash Discount
- 295.1000 Rebates
- 295.1005 Register Receipt Program
- 295.1012 Software Licenses
(d) Consideration Other Than Money
- 295.1040 Contest Points
- 295.1045 Coupons
- 295.1050 Equipment Exchange
- 295.1070 Gift Certificates Used as Prizes
- 295.1073 Hostess—Free Goods
- 295.1080 Merchandise Exchanged for Radio Time—Trade Agreements
- 295.1100 Real Property
- 295.1120 "Swap Shop"
(e) Taxes and Fees (Governmental)
- 295.1140 Bird Band Fees
- 295.1160 California Pest Tax
- 295.1180 Cigarette Tax
- 295.1187 City Tax Deduction
- 295.1200 Crude Oil and Chemicals
- 295.1230 Customs Duty
- 295.1237 E-Waste Recycling Fee
- 295.1238 Deposits on Automotive Refrigerant Containers
- 295.1240 Erroneous Charges for Inapplicable City Sales Tax
- 295.1241 Federal Diesel Fuel Tax
- 295.1242 Governmental Compliance Fee
- 295.1243 Gun Dealer's Fee
- 295.1245 Highway Revenue Act of 1982
- 295.1248 Inspection Fees
- 295.1252 Luxury Tax
- 295.1255 Luxury Tax—Nonqualifying Lease
- 295.1257 Luxury Tax—Qualifying Lease
- 295.1260 Motor Vehicle Fees and Taxes
- 295.1266 Ozone Depleting Chemical Taxes
- 295.1270 Property Taxes
- 295.1280 Sales Tax
- 295.1300 Sales Tax
- 295.1302.500 Tire Disposal Fee
- 295.1303 Vapor Recovery—Certification Fee
(f) Costs and Expenses
- 295.1319 Energy Surcharge Fees
- 295.1320 Engravings
- 295.1330 Fabrication Labor
- 295.1335 Fuel Fees
- 295.1340 Hazardous Waste Disposal Fees—Automobile Dismantlers
- 295.1360 Label Designs
- 295.1365 Letter of Credit Charges
- 295.1380 Mark-up on Repair Parts
- 295.1384 Membership Fees
- 295.1387 Packing Charges and Government Inspection Costs
- 295.1400 Severance Costs
- 295.1410 Smog Control Certification
- 295.1420 Sorting Lumber
- 295.1430 Vehicle Biennial Smog Exemption
- 295.1440 Wages Paid to Temporary Help
- 295.1460 Wrapping and Packing by Seller
(g) Service Charges Generally
- 295.1479 Administrative Expense Charges
- 295.1480 "Administrative" Fee
- 295.1484 Administrative Service Fee
- 295.1491 C. O. D. Sales
- 295.1495 Consumer Cooperatives
- 295.1500 Credit Card Service Charge
- 295.1502 Custom Business Forms—Handling Charge
- 295.1503 Designer Fees
- 295.1505 Editing and Duplicating Videotapes
- 295.1506 Engineering Drawings
- 295.1506.150 Expedite Charges
- 295.1507 Handling Charge
- 295.1507.150 Handling Fees and Cutting Fees
- 295.1508 Initial Membership Fee
- 295.1509 Interior Decoration—Gross Receipts
- 295.1509.700 Interior Decorator and Designer Services
- 295.1520 Layaway Service Charge
- 295.1535 Management Fees
- 295.1536 Marketing Consultation and Materials
- 295.1537 Membership Card
- 295.1538 Membership Fee—Board of Realtors
- 295.1580 Membership Fees
- 295.1585 Miscellaneous Charges Made in Conjunction with Sales of Jet Fuel
- 295.1590 Monthly Rental Fees—Video Cassettes
- 295.1600 Pharmacist's Fee
- 295.1630 Photography Franchise Fee
- 295.1640 Procurement Fee
- 295.1660 Preliminary Typing of Ditto Masters and Mimeograph Stencils
- 295.1661 Premium Fee Charged by Auctioneer
- 295.1663 Real Estate Association Membership Fees
- 295.1665 Referral Fee Added to Repair Invoice
- 295.1671 Separately Stated Sorting Charges
- 295.1675 Service Charge
- 295.1675.600 Service Charge for Sale of Firearms
- 295.1678 Services in Connection with Sales of Catalogs
- 295.1690 Services that Are a Part of the Sale
- 295.1700 "Setting Up" Equipment
- 295.1710 Short Load Fees
- 295.1720 Special Parts—Charge for Obtaining
- 295.1760 Television Sets and Antenna
- 295.1780 Television Lease Agreements
- 295.1800 Testing Charge
- 295.1804 Tire Removal Fees
- 295.1806 Truck Charges
- 295.1810 Vine Cuttings
- 295.1820 Wharfage Charges
- 295.1930 Supervision
- 295.2000 Surcharge on Credit Card Sales