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BTLG Table of Contents > Transactions and Use Tax Annotations > 800.0000 Application of Transactions (Sales) Tax and Use Tax > Annotation 800.0009

Transactions and Use Tax Annotations

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800.0000 Application of Transactions (Sales) Tax and Use Tax—Regulation 1823

Annotation 800.0009

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800.0009 Fixed Price Contract. A contract calling for "machinery $10,000 plus Missouri sales tax" is a fixed price contract if it contains no other provision regarding California sales and use tax. It would qualify for exemption from the district tax provided it met all of the other requirements for exemption. 3/22/91.