Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

California Tire Fee Annotations

Sale/Service Contract

Dealer A agrees to provide new tires and service to various trucking companies and customers of Dealer B. Dealer A bills Dealer B for the tires and services, and Dealer B bills his customers, including all applicable taxes. Dealer B would be considered the retail seller who is subject to the fee. 3/16/98. (M99–1).