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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 295.0000 Gross Receipts > Annotation 295.1160

Sales and Use Tax Annotations


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G

295.0000 Gross Receipts

Annotation 295.1160

(e) Taxes and Fees (Governmental)

295.1160 California Pest Tax. The California Pest Tax is imposed on the manufacturer. It is not excludable from the measure of sales and use tax. 6/6/94.