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Alert from California Department of Tax and Fee Administration

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If you have been affected by a California disaster, please refer to our State of Emergency Tax Relief page for a list of declared disasters and instructions on how to apply for relief.

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Laws, Regulations and Annotations

Lawguide Search

Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Transactions and Use Tax Annotations > 805.0000 Collection of Tax by Retailers

Transactions and Use Tax Annotations


805.0000 Collection of Tax by Retailers—Regulation 1827 (View entire section)

  • 805.0010 Alameda Tax
  • 805.0040 Collection of District Taxes
  • 805.0042 Collection of District Use Tax
  • 805.0043 Collection of District Use Tax
  • 805.0045 Collection of District Use Tax—Vehicles
  • 805.0050 Deliveries of Vehicles to State Agencies
  • 805.0100 Installation of Mobile Home
  • 805.0125 Mail Order Company
  • 805.0130 Mobile Home Dealers
  • 805.0140 Nationwide Catalog Sales
  • 805.0155 Reimbursement for Transaction Tax
  • 805.0166 Sales with In-State Participation
  • 805.0167 San Diego County District Use Tax Credit
  • 805.0168 Sold in a District
  • 805.0175 State Department of Education
  • 805.0200 Traveling Salesman
  • 805.0240 Use Tax Collection Liability
  • 805.0300 Single Delivery into a Tax District
  • 805.1000 University of California
  • 805.1010 Warehouse Sales

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Trista Gonzalez Signature
June 25, 2025
Trista Gonzalez
Director
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June 6, 2025
Scott Capulong
Chief Information Officer