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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
S
495.0000 Sale (View entire section)
(a) In General—Definition
- 495.0010 Taxable Events
- 495.0011 Agent for Client
- 495.0012 Approval for Assumption of Loan—Condition of Sale
- 495.0020 Barter
- 495.0032 "Bill of Usage" Agreement
- 495.0033 Billing for Magnetic Tapes Used as Storage Media in Time Sharing
- 495.0035 Blank Master Tapes Used to Produce Movie Masters
- 495.0040 Blood
- 495.0045 Blood Banks
- 495.0051 Blood and Tissue Banks
- 495.0060 Booklet of Information
- 495.0074 Cancellation Charges
- 495.0080 Cash in Lieu of Prize
- 495.0110 Children's Books Supported by Local Business
- 495.0120 Church Organ Installation
- 495.0125 Commodity Exchange—Aluminum Storage
- 495.0130 Conditional Sale vs. Sale on Approval
- 495.0160 Consideration
- 495.0187 Construction by Joint Venture
- 495.0190 Contest Prize—Automobile
- 495.0195 Contribution for Video Tapes
- 495.0197 Conversion of Raw Sulfur
- 495.0199 Delivery of Vehicle for Out-of-State Dealer
- 495.0200 Destroyed Property
- 495.0209 Donated Property—Trust
- 495.0214 Donating Books
- 495.0215 Donation of Books to Schools
- 495.0216 Donation as a Sale
- 495.0220 Embezzled Merchandise
- 495.0230 Eminent Domain Proceedings
- 495.0236 Enrichment of Nuclear Fuel
- 495.0240 Erroneous Entries Transferring Equipment
- 495.0254 Financing Arrangement
- 495.0260 Financing as Condition Precedent
- 495.0280 Fish Used as Bait
- 495.0283 Forfeited Property
- 495.0285 Fueling Network Sales
- 495.0288 Funding of Purchase—Additional Fees
- 495.0290 Government Service Transactions
- 495.0292 Grower of Trees Has Option to Repurchase
- 495.0300 Insurance
- 495.0340 Leaseback of Equipment in Place
- 495.0360 Location Listings—Land
- 495.0370 Minimum Donation
- 495.0375 Narcotics Contraband
- 495.0375.700 Pollution Control Devices—Sale to California Governmental Agency
- 495.0376 A Promise Is Consideration for Lease of Equipment
- 495.0376.500 Property Dividend
- 495.0377 Property Transferred Pursuant to Court Order
- 495.0380 Punch Coded Tapes
- 495.0385 Purchasing Agent
- 495.0397 Reimbursement of Government Fees
- 495.0400 Reimbursement of Hauling Expense
- 495.0415 Replacing Truck Parts—No Cost to Customer
- 495.0420 Repurchase
- 495.0433 Research Agreement—Right to Stock/Future Royalties
- 495.0440 Rescission
- 495.0442 Rescission
- 495.0445 Sales of Animals by Humane Societies
- 495.0446 Sale on Approval
- 495.0449 Sale of Bulk Wine on Bonded Premises
- 495.0450 Sale of Stores
- 495.0452 Sale if Customer Agrees to Pay
- 495.0453 School Cash Register Receipts Program
- 495.0455 Scrap Materials Sold to Teachers and Children's Groups
- 495.0460 Seller Becoming a Limited Partner in Purchaser's Operation
- 495.0465 Special Order Contracts
- 495.0465.750 Telecommunication Devices for the Deaf
- 495.0466 Toys Furnished to Children when Touring Manufacturing Plant
- 495.0468 Transfer of an Aircraft without Consideration
- 495.0469 Transfer of Artwork by Artist Via Computer
- 495.0469.175 Transfer of Artwork—External Storage Diskettes
- 495.0470 Transfer of Artwork by Modem
- 495.0475 Transfer of Beneficial Interest in Trust
- 495.0476 Transfer of Boat Due to Bankruptcy Abandonment/Divorce
- 495.0478 Transfers of Computer Programs
- 495.0480 Transfer to Correct Error
- 495.0483 Transfer Fixtures and Equipment to a Trust
- 495.0485 Transfer of a Lease of Mobile Transportation Equipment Held in a Trust
- 495.0490 Transfer to Revocable Grantor Trust
- 495.0493 Transfer of Title or Possession
- 495.0497 Transfer of Vehicles to Stockholder
(b) Conditional Delivery
(c) Time and Place of Sale
- 495.0540 "Bill on Usage Agreement"
- 495.0560 Cancellation of Order
- 495.0580 Documents Transferring Title
- 495.0610 Photo Plots and Drill Tapes
- 495.0620 Place of Sale
- 495.0625 Place of Sale—Sales vs. Use Tax
- 495.0640 Replacement of "Borrowed" Material
- 495.0660 Replacement of Property for Foreign Insurer
- 495.0668 Time of Passage of Title
- 495.0670 Time of Sale
- 495.0671 Time of Sale—Depreciation
- 495.0672 Time of Sales Tax Liability
- 495.0675 Title Passage Evidence
- 495.0677 Title Transferred Prior to Delivery
- 495.0680 Uniform Commercial Code—Effect of
- 495.0700 Uniform Commercial Code—Effect of
(d) Transfers Between Related Legal Entities
- 495.0707 Agency by Ratification
- 495.0709 Agent Defined
- 495.0713 Assumption of Liabilities—Joint Liability
- 495.0720 Closely Connected Corporations
- 495.0722 Co-Owned Gas Plants and Producing Properties
- 495.0725 Dividends in Kind
- 495.0730 Revocable Trust
- 495.0733 Sale
- 495.0735 Sale of Equipment—Oil Well Operating Agreement
- 495.0736 Stock Exchanged for Corporation Assets
- 495.0736.720 Transfer of Assets to Creditors/Shareholder
- 495.0736.800 Transfer Between Related Corporations
- 495.0736.850 Transfer of Depreciable Assets to Subsidiary—No Consideration
- 495.0737 Transfer from Receiver to Bankruptcy Estate
- 495.0738 Transfer by Tenants in Common
- 495.0740 Transfer to Stockholder
- 495.0745 Transfer to Stockholder
- 495.0748 Transfers Between Subsidiaries
- 495.0750 Transfers of Property
- 495.0760 Wholly-Owned Subsidiaries
- 495.0780 Withdrawals of Property by Members of a Joint Venture
- 495.0785 Agency Agreements
(e) Retail Sale or Sale for Resale—Delivery by Owner, Former Owner, Factor or Agent
- 495.0800 Changed Intention After Purchase
- 495.0820 Changed Intention After Purchase
- 495.0840 Changed Intention After Purchase—Voluntary Disposal Other Than by Sale
- 495.0843 Deliveries by California Firearm Dealers for Out-of-State Retailers
- 495.0845 Delivery to Fabricator Hired by Out-of-State Buyer
- 495.0847 Delivery to In-State Processor
- 495.0848 Delivery by Licensed Firearm Dealer
- 495.0849 Drop Shipment—Out-of-State Suppliers
- 495.0855 F.O.B. Clause and Drop Shipment
- 495.0860 Installation of Special Equipment
- 495.0880 Interstate Delivery
- 495.0890 Interstate Delivery
- 495.0893 Interstate Delivery—Drop Shipment
- 495.0894 Interstate Delivery—Drop Shipments
- 495.0897 Out-of-State Buyer and Seller
- 495.0920 Out-of-State Delivery for Resale
- 495.0940 Purchase in Transit
- 495.0944 Purchasing Agent
- 495.0950 Records Furnished by a Dealer to Radio Stations at the Request of His Supplier
- 495.0952 Resale Certificates with Respect to Drop Shipments
- 495.0953 Resale Certificate Issued with Respect to Drop Shipments
- 495.0960 Supplies for Crew—Purchasing as Agent Rather than for Resale
- 495.0980 Wholesaler Selling for Retailer