reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 3 - Manufacturers, Producers, Processors › Section 1529 - Motion Pictures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  General.
(1) A person who produces a motion
				  picture or performs "qualified production services" is the consumer of, and tax
				  applies to the sale to such persons of raw film, sound tape, or videotape
				  stock; paintings; models; artwork; and other tangible personal property for
				  such use.
(2) Tax does not apply to
				  amounts charged for the right to exploit a qualified motion picture.
(3) Tax does not apply to charges for
				  "qualified production services" performed by any person in any capacity
				  (employee, agent, independent contractor or otherwise) in connection with the
				  production of all or any part of a "qualified motion picture."
(4) Tax does not apply to charges for
				  services performed by persons who do not fabricate or process tangible personal
				  property, such as directors and lighting technicians. (See Regulation 1501 for
				  a more detailed discussion.)
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 3 - Manufacturers, Producers, Processors › Section 1530 - Foundries

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Tax applies to 55 percent of the receipts from the sale of
					 coke to foundries for use in the manufacture of castings by the cupola process,
					 which percentage represents that portion of the coke that is consumed in the
					 process. Tax does not apply to the remaining 45 per cent, which percentage
					 represents that portion of the coke that is purchased by the foundries for
					 resale.
Effective August 1, 1933. Adopted as of January 1, 1945, as
					 a restatement of previous rulings.
NOTE: (Sections
					 6007-
					 6009,
					 Revenue and Taxation Code)
1.
					 Renumbering from former Section
					 1927 filed 11-3-71; effective
					 thirtieth day thereafter (Register 71, No.
					 45.)
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 3 - Manufacturers, Producers, Processors › Appendix B - Section 6378 Blanket Exemption Certificate

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Please Note:
This is a
					 partial exemption from sales and use tax at the rate of 5% effective January 1,
					 2017, 5.25% from January 1, 2016 to December 31, 2016, 5.50% from January 1,
					 2013 to December 31, 2015, 5.25% from July 1, 2011 to December 31, 2012, 6.25%
					 from April 1, 2009 to June 30, 2011, 5.25% from July 1, 2004 to March 31, 2009,
					 5% from January 1, 2002 to June 30, 2004, 4.75% from January 1, 2001 to
					 December 31, 2001, and 5% from January 1, 1999 to December 31, 2000. You are
					 not relieved from your obligations for the local and district taxes on this
					 transaction. This partial exemption also does not apply to any tax levied
					 pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, or pursuant to section
					 35 of article XIII of the
					 California Constitution. This exemption also applies to lease payments made on
					 or after January 1, 1999, notwithstanding the fact that the lease agreement was
					 entered into prior to January 1, 1999. This certificate may
not
be used to purchase certain property such as furniture,
					 inventory, meals, vehicles, equipment used to store products or real
					 property.
Seller's Name
Seller's Address
(Street, City, State, Zip Code)
I hereby certify that I am a qualified person primarily
					 engaged in teleproduction or other postproduction services as described in
					 Regulation 1532 and that the property purchased or leased will be used
					 primarily in teleproduction or other postproduction services or to maintain,
					 repair, measure or test any such property. I understand that if such property
					 is used outside the State of California or leased to a non qualified person in
					 the aggregate for more than one half of the one year period following the date
					 of purchase or lease, or if such property is converted for use in a manner not
					 qualifying for the exemption, that I am required by the Revenue and Taxation
					 Code to report and pay the state sales/use tax measured by the sales price of
					 the property to/by me.
PRINT NAME
TITLE
COMPANY NAME
SIGNATURE
DATE
PERMIT NUMBER (if
							 applicable)*
ADDRESS
CITY
STATE, ZIP
Seller must retain a copy of this exemption certificate to
					 support a deduction taken on his or her return.
* A seller's permit is required
					 to be held by any person engaged in the business of selling tangible personal
					 property in California. Certain lessors must also hold a seller's permit. If
					 you are not required to hold a seller's permit because you make no sales or
					 leases of tangible personal property in California, please enter "Not
					 Applicable."
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 3 - Manufacturers, Producers, Processors › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
PARTIAL EXEMPTION CERTIFICATE
STATE BOARD OF EQUALIZATION
Qualified Sales and Purchases of Racehorse Breeding
					 Stock
NOTE:
This is an exemption only from the state
					 general fund portion of the sales and use tax rate. You are not relieved from
					 your obligations for the local and district taxes on this transaction. This
					 partial exemption also does not apply to any tax levied pursuant to section
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, or pursuant to section
					 35 of article XIII of the
					 California Constitution. This partial exemption also applies to lease payments
					 made on or after September 1, 2001, for tangible personal property even if the
					 lease agreement was entered into prior to September 1, 2001.
___________________________
SELLER'S/LESSOR'S NAME
___________________________
SELLER'S/LESSOR'S ADDRESS
(street, city, state, zip
					 code)
___________________________
___________________________
I, as the undersigned purchaser, hereby certify that I have
					 confirmed the racehorse is capable of reproduction and that I intend to use the
					 racehorse solely for breeding purposes in accordance with Revenue &
					 Taxation Code section
					 6358.5.
If you also want this certificate to be used as a blanket
					 certificate for future purchases, ask your vendor to keep this certificate on
					 file. If this is a specific partial exemption certificate, provide the purchase
					 order or sales invoice number, below:
___________________________
I understand that if such property is not used in the
					 manner qualifying for the partial exemption, or if I am not a qualified person,
					 that I am required by the Sales and Use Tax Law to report and pay the state tax
					 measured by the sales price/rentals payable of the property to/by me. I also
					 understand that this partial exemption certificate is in effect as of the date
					 shown below and will remain in effect until revoked in writing.
PURCHASER'S NAME OR COMPANY NAME
(if
							 applicable)
DATE
SIGNATURE
(signature of the purchaser,
							 purchaser's employee, or authorized representative of the
							 purchaser)
PERMIT NUMBER
(if
							 applicable)
1
TITLE
TELEPHONE NUMBER
ADDRESS
(street, city, state, zip
							 code)
__________
1 If you are not required to
					 hold a seller's permit, please enter "Not applicable."
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 4 - Graphic Arts and Related Enterprises › Section 1541.5 - Printed Sales Messages

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions.
(1) "Printed Sales Messages"
				  means and is limited to catalogs, letters, circulars, brochures, and pamphlets
				  printed for the principal purpose of advertising or promoting goods or
				  services. The term includes such items as department store catalogs, brochures
				  advertising automobiles and vacations, circulars advertising professional
				  services, and coupon books. The term does not include campaign literature and
				  other fund-raising materials, stationery, reply envelopes, except as provided
				  for in (b) of this regulation, order forms, sales invoices, containers for
				  sample merchandise, newspapers or periodicals, calendars, notepads, cash
				  register tapes, or directories unless they meet the principal purpose of
				  advertising or promoting goods or services.
(2) "Printed to the Special Order" means
				  designed and prepared according to the specific request of the purchaser. The
				  term is also applicable to additional or supplemental orders, when the original
				  order was printed to the special order of the purchaser.
(3) "Mailing House" means any person engaged
				  in the business of stamping, addressing, sealing or otherwise preparing
				  property for mailing for compensation.
(4) "Common Carrier" means any person engaged
				  in the business of transporting property for hire or compensation and who
				  offers his services indiscriminately to the public or to some portion of the
				  public.
(5) "Cost" means any
				  consideration given for the acquisition of the property, whether directly or
				  indirectly. Examples of indirect costs include subscription fees, franchise
				  fees or any general overhead billing.
(6) "Any other Person" as used herein means
				  any person, other than the purchaser or the purchaser's agent, who takes
				  physical delivery of the printed sales messages and who exercises dominion and
				  control over the property.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 4 - Graphic Arts and Related Enterprises › Section 1542 - Signs, Show Cards, and Posters

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering from former Section
					 1935 filed 11-3-71; effective
					 thirtieth day thereafter (Register 71, No. 45).
2. Repealer filed
					 6-11-73, effective thirtieth day thereafter (Register 73,
					 No.24).
Note: Authority cited: Section
						6006,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 5 - Installers, Repairers, Reconditioners › Section 1547 - Vehicle Engine Exchanges

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 and renumbering of former Section
					 1948 filed 11-5-69; effective
					 thirtieth day thereafter (Register 69, No. 45).
2. Repealer filed
					 5-9-84; effective thirtieth day thereafter (Register 84, No.
					 19).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6006
						and
						6012,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 5 - Installers, Repairers, Reconditioners › Section 1548 - Retreading and Recapping Tires

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Retreading and Recapping Customer's Own
				  Tires. Tire retreaders and recappers are the retailers of the tangible personal
				  property furnished to consumers and tax applies to sales of such property. If a
				  lump-sum charge is made for retreading or recapping, 75 percent thereof is
				  considered to be the sales price of the property.
(b) Sales of Retreaded or Recapped Tires
				  Generally. Tax applies to sales of retreaded or recapped tires, the sales price
				  of which includes any amount allowed for the customer's old tires or other
				  merchandise traded in (see regulation 1654, Barter, Exchange, Trade-ins). If
				  the method of retreading or recapping tires involves the commingling of old
				  tires delivered to the retreader or recapper with similar property so that the
				  customer receives retreaded or recapped tires which may not be the identical
				  tires delivered to the retreader or recapper, but which are similar to those
				  delivered, the tax applies to the amount charged by the retreader or recapper
				  for the tires.
1.
					 Renumbering from former Section
					 1951 and amendment filed 11-3-71;
					 effective thirtieth day thereafter (Register 71, No.
					 45).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6006,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 5 - Installers, Repairers, Reconditioners › Section 1550 - Reupholsterers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. This
				  regulation applies to reupholsterers in general, including but not limited to,
				  reupholsterers of household furniture, automobiles, boats, and airplanes.
				  Effective January 1, 1975, the term "reupholsterers" as used in this regulation
				  includes box spring and mattress renovators.
Reupholsterers generally perform four functions when
					 completing a contract for their services.
(1) The sale of material and parts.
(2) The fabrication of back and seat cushions
				  and the cutting and sewing of new material used for upholstery
				  covering.
(3) Labor for stripping
				  old materials and applying new material to tangible personal
				  property.
(4) Repair labor such as
				  retying springs and refinishing the exposed wooden areas of furniture, i.e.,
				  arms, legs, etc.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 5 - Installers, Repairers, Reconditioners › Section 1551 - Repainting and Refinishing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Repainting and Refinishing for Consumers. Tax does not apply to single or
				  lump-sum charges for repainting or refinishing used articles. Tax applies in
				  such case to the sale to the refinisher of the paint and other materials used
				  in the process, as he is regarded as the consumer of such property. If the
				  refinisher uses paint or other materials purchased under a resale certificate,
				  or without payment of use tax if purchased outside the state or in interstate
				  commerce, he must report and pay tax measured by the cost of the materials to
				  him.
If, however, the refinisher makes a separate charge at the
					 fair retail selling price for the paint or similar finishing material that is
					 applied to and becomes a component part of the used articles, he is the
					 retailer of such paint or finishing material and tax applies to the amount of
					 the separate charge.
(b)
				  Repainting and Refinishing for Sellers. A refinisher of used articles for
				  sellers who will resell the articles in the regular course of their businesses
				  will be regarded as selling for resale the paint or similar finishing material
				  that becomes a component part of the used articles. The refinisher should take
				  a resale certificate under these circumstances.
1.
					 Renumbering from former Section
					 1950 filed 8-7-69; effective
					 thirtieth day thereafter (Register 69, No. 32).
2. Amendment filed
					 2-11-75; effective thirtieth day thereafter (Register 75, No.
					 7).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6006,
						Revenue and Taxation Code. Neon sign relettering, see Regulation 1552.
						Painters, polishers and finishers, see Regulation 1931 Unrevised Series. Resale
						certificates, see Regulation 1688 (2668 Unrevised
						Series).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1565 - Auctioneers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Persons engaged in the business of making retail sales at
					 auction of tangible personal property owned by such person or others are
					 retailers, and are, therefore, required to hold sellers' permits and pay tax
					 measured by the gross receipts from such sales.
The amount upon which tax is computed includes he amount
					 charged for merchandise returned by a customer at an auction sale, if the sale
					 is made under an agreement or understanding at the time of sale that the
					 property will not be delivered or that any amount paid will be returned to the
					 bidder.
Sales tax does not apply, however, when an owner of
					 property delivers it to an auctioneer for auction and bids in his own property
					 at the auction.
1. Amendment
					 and renumbering of former Section
					 1966 filed 8-7-69; effective
					 thirtieth day thereafter (Register 69, No. 32).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6006.6,
						6015,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1566 - Automobile Dealers and Sales Representatives

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Dealer Aid to Sales Representatives. An
				  automobile dealer, pursuant to section
				  6015, is regarded as the retailer
				  of tangible personal property sold by the dealer's sales representatives in
				  their own behalf if the dealer aids the sales representatives in making such
				  sales in either of the following ways:
(1) By
				  reporting the sales representatives' sales on the dealer's report of sales to
				  the Department of Motor Vehicles.
(2) By executing conditional sales agreements
				  with respect to such sales representatives' sales in which the dealer appears
				  as the seller.
Dealers who aid their sales representatives by acting as
					 guarantors on conditional sales agreements executed by the sales
					 representatives or by requiring or permitting the sales representatives to use
					 the dealer's showroom or other facilities in making such sales are not required
					 to pay tax on the sale of the vehicles. The purchasers from these sales
					 representatives, and from sales representatives making sales without dealer
					 aid, must pay the use tax to the Department of Motor
					 Vehicles.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1566.1 - Auto Auctions and Auto Dismantlers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) Qualified Person. A "qualified person"
				  means a person making a sale at auction or a dismantler licensed under the
				  Vehicle Code.
(2) Vehicle.
				  "Vehicle" means:
(A) A mobilehome or
				  commercial coach required to be registered annually under the Health and Safety
				  Code.
(B) A vehicle required to be
				  registered under the Vehicle Code or subject to identification under Division
				  16.5 (commencing with Section
				  38000) of the Vehicle
				  Code.
(C) A vehicle that qualifies
				  under the permanent trailer identification plate program pursuant to
				  subdivision (a) of Section
				  5014.1 of the
				  Vehicle Code.
(D) Any salvage
				  certificate vehicle as defined in Section
				  11515 of the
				  Vehicle Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1567 - Banks and Insurance Companies

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Banks.
(1) Sales by Banks. Sales tax applies to the
				  sale by banks, other than federally-chartered banks exempt from direct state
				  taxation under federal law such as federal reserve banks and federal home loan
				  banks, of tangible personal property sold at retail in this state. [FN1] Use
				  tax applies to the storage, use, or other consumption in this state of tangible
				  personal property purchased at retail from a bank for storage, use, or other
				  consumption in this state, the sale of which is exempt from sales tax. Banks,
				  whether or not exempt from direct state taxation, which are engaged in business
				  in this state and making sales of tangible personal property the storage, use,
				  or other consumption of which is subject to use tax, must collect the tax from
				  the purchaser and pay the amount of tax to the board.
(2) Sales to Banks. Sales tax applies to the
				  sale to banks, other than federally-chartered banks exempt from direct state
				  taxation under federal law, of tangible personal property sold at retail in
				  this state. Banks, other than federally-chartered banks exempt from direct
				  state taxation under federal law, are required to pay use tax to the same
				  extent and in the same manner as other persons storing, using, or otherwise
				  consuming tangible personal property in this state. [FN1] Retailers engaged in
				  business in this state and making sales to banks of tangible personal property
				  the storage, use, or other consumption of which is subject to use tax must
				  collect the tax from the purchaser and pay the amount of the tax to the
				  board.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1568 - Beer, Wine and Liquor Dealers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The measure of tax with respect to retail sales of beer,
					 wine and spirituous liquors is the entire amount charged therefor, inclusive of
					 the amount of other state or federal taxes imposed with respect to the
					 property.
1. Amendment
					 and renumbering of former Section
					 1968 filed 8-7-69; effective
					 thirtieth day thereafter (Register 69, No. 32).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6012,
						Revenue and Taxation Code. Federal areas, sales on, see Regulation 1616.
						Federal taxes generally, see Regulation
						1617.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1569 - Consignees and Lienors of Tangible Personal Property for Sale

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A person who has possession of property owned by another,
					 and also the power to cause title to that property to be transferred to a third
					 person without any further action on the part of its owner, and who exercises
					 such power, is a retailer when the party to whom title is transferred is a
					 consumer. Tax applies to his gross receipts from such a sale.
Pawnbrokers, storage men, mechanics, artisans, or others
					 selling the property to enforce a lien thereon, are retailers with respect to
					 sales of the property to consumers and tax applies to the receipts from such
					 sales.
1. Amendment
					 and renumbering of former Section
					 1969 filed 11-5-69; effective
					 thirtieth day thereafter (Register 69, No. 45).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6015,
						Revenue and Taxation Code. Sales by court-appointed officers, see Regulation
						1573 (unrevised series 1974).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1571 - Florists

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definition. For
				  purposes of this regulation, the term "florist" means a retailer who conducts
				  transactions for the delivery of flowers, wreaths, etc., through a florist
				  delivery association utilizing telephonic, electronic, or other means for the
				  transmission of orders, except that the term "florist" shall not include any
				  retailer who does not fulfill other florists' orders for the delivery of
				  flowers, wreaths, etc.
(b)
				  Application of Tax.
(1) Tax applies to
				  amounts charged by a florist to customers for the delivery of flowers, wreaths,
				  etc., to points within California, even though the florist instructs another
				  florist to make the delivery, but in such case tax will not apply to amounts
				  received by the florist making the delivery.
(2) Tax applies to amounts charged by
				  florists who receive orders for the delivery of flowers, wreaths, etc., to
				  points outside this state and instruct florists outside this state to make the
				  delivery.
(3) The measure of tax
				  includes charges made for faxes or telephone calls whether or not the charges
				  are separately stated. A "relay" or other service charge, made in addition to
				  the charge for the fax or telephone call, must also be included in the measure
				  of tax.
(4) Tax does not apply to
				  amounts received by California florists who make deliveries in this state
				  pursuant to instructions received from florists outside this state.
(5) When a retailer of flowers who is not a
				  florist instructs a California florist to make a delivery of flowers, wreaths,
				  etc. in California, tax does not apply to the amounts received by the florist
				  making the delivery, nor shall the florist making the delivery be treated as a
				  drop shipper within the meaning of Regulation 1706.
(6) When an out-of-state florist instructs a
				  California retailer of flowers who is not a florist to make a delivery of
				  flowers, wreaths, etc. in California, tax does not apply to amounts received by
				  the retailer making the delivery, nor shall the retailer making the delivery be
				  treated as a drop shipper within the meaning of Regulation
				  1706.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1572 - Memorial Dealers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Memorial Dealers as Retailers. Memorial dealers are retailers of the
				  tombstones, markers, and other memorials sold by them, and the consumers of
				  materials, such as cement, used in setting the memorial in the cemetery. The
				  term memorial dealer includes cemeteries which sell memorials.
(b) Measure of Tax--Cemetery Installations by
				  Memorial Dealers. When the memorial dealer agrees to furnish a memorial and to
				  set it in the cemetery, the dealer must segregate on the invoice presented to
				  his customer, and in his records, the fair retail selling price of the memorial
				  from the charge for setting the memorial in the cemetery. Tax applies to the
				  sale to the customer measured by the fair retail selling price of the memorial,
				  including charges for cutting, shaping, polishing, or lettering the memorial,
				  or for transporting the memorial to the cemetery. Tax does not apply to the
				  charge for the labor of setting the memorial in the cemetery. Tax applies to
				  the sale to or the use by the memorial dealer of the material consumed in the
				  installation of the memorial.
(c)
				  Cemeteries Constructing Foundations. When a cemetery constructs a foundation
				  upon which a memorial dealer places a memorial, the cemetery is the consumer of
				  the materials furnished in the construction of the foundation and tax applies
				  to the sale to or the use by it of the material consumed in constructing the
				  foundation. This is the case, whether a cemetery collects charges for the
				  foundation from the memorial dealer or directly from the customer of the
				  memorial dealer.
(d) Segregation of
				  Charges. If the memorial dealer or cemetery does not segregate the retail
				  selling price of the memorials from the charges for installation of the
				  memorials and the construction of the foundations, a segregation of these
				  charges will be determined by the Board based on information available to
				  it.
1. Amendment
					 and renumbering of former Section
					 1973 filed 8-7-69; effective
					 thirtieth day thereafter (Register 69, No. 32).
2. Amendment filed
					 2-28-78; effective thirtieth day thereafter (Register 78, No. 9).
3.
					 Amendment of subsection (d) filed 1-19-79; effective thirtieth day thereafter
					 (Register 79, No. 3).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6006,
						6010-
						6012,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1573 - Court Ordered Sales, Foreclosures and Repossessions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Sales Ordered by State Courts. Tax
				  applies to the sale of tangible personal property by an officer of the court
				  such as a sheriff, commissioner, assignee for the benefit of creditors,
				  executor or administrator (including a bank), or other officer appointed by a
				  court to make the sales if the officer is a retailer with respect to that sale.
Generally, an officer is a retailer if he makes three or
					 more sales of tangible personal property for substantial amounts, or a
					 substantial number of sales for relatively small amounts, in any period of 12
					 months in the conduct or liquidation of a single business or estate. Sales of
					 vehicles required to be registered or subject to identification under the
					 Vehicle Code or of vessels or aircraft are not counted in determining the
					 number of sales for this purpose.
An officer is a retailer with respect to every sale of a
					 vehicle required to be registered under the Vehicle Code or subject to
					 identification under Division 16.5 of that code, of a vessel, or of an
					 aircraft. This is true whether or not the officer makes a series of sales of
					 other tangible personal property from the same business or estate. The
					 purchaser of such a vehicle, vessel or aircraft is generally required to pay
					 use tax.
(b) Foreclosure
				  Sales. Tax does not apply to sales of tangible personal property at public
				  auction pursuant to the provisions of a security agreement if the property is
				  purchased by the secured party who sold the property to the debtor. Tax applies
				  to other foreclosure sales and to other sales by the secured party or the
				  debtor to the same extent as it applies to sales generally.
(c) Repossessions. Tax does not apply to a
				  repossession of tangible personal property by a seller from a purchaser who has
				  not completed his payments provided the purchaser does not receive an amount
				  from the seller, including the cancellation of the unpaid balance, that is
				  greater than his purchase price.
1.
					 Renumbering from former Section
					 1974 filed 11-3-71; effective
					 thirtieth day thereafter (Register 71, No. 45).
2. Amendment filed
					 5-17-74; effective thirtieth day thereafter (Register 74, No.
					 20).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6006,
						6015
						and
						6019,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1583 - Modular Systems Furniture

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Modular systems furniture is tangible personal property,
					 whether or not affixed to realty. A contract to sell and install modular
					 systems furniture is a contract for the sale of tangible personal property and
					 is not a construction contract. Persons who contract to sell and install
					 modular systems furniture are retailers of the items which they sell and
					 install, and tax applies to the entire contract price less those charges
					 excludable from gross receipts or sales price pursuant to Sections
					 6011
					 and
					 6012
					 of the Revenue and Taxation Code. Retailers who claim a deduction for such
					 charges should maintain complete and detailed records to support the amounts
					 claimed. Such records should include, but not be limited to, a separate
					 accounting of charges for installation labor, such as labor to affix, bolt,
					 fasten, or hardwire panels to realty and labor to fasten or affix fully
					 constructed components to fully constructed panel systems or other components.
					 Charges for fabrication labor, such as labor to attach, assemble, connect,
					 construct, or fabricate panel systems or components, labor to attach or connect
					 one panel to another to form workstations or cubicles, and labor to construct
					 or fabricate the individual panels, components, or accessories are subject to
					 tax.
For contracts to sell and install modular systems entered
					 into on or after October 1, 1999, ten percent (10%) of the total contract
					 price, excluding charges attributable to freestanding desks, credenzas, lateral
					 files, bookcases, worktables, returns, convergents, corner units, storage
					 towers, chairs, footrests, and other property not attached to panels, other
					 components, or realty, but including all other charges, will be presumed to be
					 a charge for labor to install or apply the property sold. Retailers may claim
					 the ten percent (10%) labor deduction in lieu of separately accounting for the
					 actual installation charges incurred.
1. New
					 section filed 11-3-99; operative 12-3-99 (Register 99, No.
					 45).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6006,
						6011,
						6012,
						6015,
						6016
						and
						7053,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Section 1584 - Membership Fees

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Application of Tax.
(1) In General. Membership
				  fees related to the anticipated retail sale of tangible personal property are
				  includible in taxable gross receipts when either
(A) the retailer sells its products only to
				  members and the membership fee exceeds a nominal amount,
or
(B) regardless
				  of the amount of the membership fee, the retailer sells its products for a
				  lower price to a person who has paid the membership fee than to a person who
				  has not paid the fee.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Click
					 here to view image
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Section 1586 - Works of Art and Museum Pieces for Public Display

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General.
(1) Original Work of Art. Tangible personal
				  property which is an original work of art and which is purchased by or for
				  donation to certain public or nonprofit organizations for the purpose of
				  display to the public in museums or public places is exempt from the sales and
				  use taxes under certain conditions.
(2) Museum Pieces. Tangible personal property
				  purchased by certain organizations to replace museum pieces which were
				  destroyed by a calamity are exempt from the sales and use taxes under certain
				  conditions.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Section 1587 - Animal Life, Feed, Drugs and Medicines

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Animal Life. Tax does not apply to sales
				  of any form of animal life of a kind the products of which ordinarily
				  constitute food for human consumption (food animals), as for example, cattle,
				  sheep, swine, baby chicks, hatching eggs, fish, and bees. Operative January 1,
				  1993, food animals include ostriches. Operative January 1, 1996, food animals
				  include emus. Operative January 1, 2000, the term "food animals" includes any
				  form of animal life classified by the California Department of Food and
				  Agriculture, by regulation, as livestock or poultry intended for human
				  consumption under Sections
				  18848
				  and
				  25408
				  of the California Food and Agricultural Code. Tax shall not apply to sales of
				  such newly defined food animals on or after the date the related California
				  Food and Agricultural regulation is effective.
The term "food animals" does not include any forms of
					 animal life which are commonly kept as pets or companions, the sale of which
					 for food is prohibited by Penal Code Section
					 598b, nor does
					 it include any horse, the sale of which for human consumption is prohibited by
					 Penal Code Section
					 598c. For
					 example, cats, dogs, horses, mink, and canaries are not food
					 animals.
(b) Feed.
(1) Definition. The term "feed" as used
				  herein includes cod-liver oil, salt, bone meal, calcium carbonate, double
				  purpose limestone granulars and oyster shells, but does not include sand,
				  charcoal, granite grit, sulphur and medicines. It also includes any item which
				  is purchased for use as an ingredient of a product which would constitute a
				  feed were the product itself sold.
(2) Application of Tax.
(A) In General. Tax does not apply to sales
				  of feed for food animals or for any non-food animals which are to be sold in
				  the regular course of business.
(B)
				  Cellulose Casings. Tax does not apply to the sale or use of cellulose casings
				  used in the manufacture and production of processed meat products which are
				  ultimately resold as, or incorporated into, feed for food animals or non-food
				  animals which are to be sold in the regular course of business.
(C) Medicated Feed. Tax does not apply to the
				  sale of medicated feed, the primary purpose of which is prevention and control
				  of disease of food animals, or of non-food animals which are to be sold in the
				  regular course of business. Tax also does not apply to sales of the particular
				  ingredients purchased from different sellers by a purchaser who mixes them for
				  feeding to such animal life in such proportions that the product is an exempt
				  medicated feed rather than a drug.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Section 1591.1 - Specific Medical Devices, Appliances, and Related Supplies

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) Physicians, Dentists, Optometrists, and
				  Podiatrists. "Physicians," "dentists," "optometrists," and "podiatrists" are
				  persons authorized by a currently valid and unrevoked license to practice their
				  respective professions in this state. "Physician" means and includes any person
				  holding a valid and unrevoked physician's and surgeon's certificate or
				  certificate to practice medicine and surgery, issued by the Medical Board of
				  California or the Osteopathic Medical Board of California and includes an
				  unlicensed person lawfully practicing medicine pursuant to Section
				  2065 of the Business &
				  Professions Code, when acting within the scope of that section.
(2) Prescription. "Prescription" means an
				  oral, written, or electronic transmission order that is issued by a physician,
				  dentist, optometrist, or podiatrist licensed in this state
and
given individually for the person or persons for whom ordered. The order must
				  include all of the following:
(A) The name or
				  names and address of the patient or patients.
(B) The name and quantity of the drug or
				  device prescribed and the directions for use.
(C) The date of issue.
(D) Either rubber stamped, typed, or printed
				  by hand or typeset, the name, address, and telephone number of the prescriber,
				  his or her license classification, and his or her federal registry number, if a
				  controlled substance is prescribed.
(E) A legible, clear notice of the conditions
				  for which the drug is being prescribed, if requested by the patient or
				  patients.
(F) If in writing, signed
				  by the prescriber issuing the order.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Section 1591.3 - Vehicles for Physically Handicapped Persons

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) Physically Handicapped Persons. For
				  purposes of this regulation, "physically handicapped" persons include disabled
				  persons described in Vehicle Code Section
				  5007 as
				  qualified for special parking privileges.
(2) Vehicle. For purposes of this regulation,
				  "vehicle" includes all devices that qualify under Vehicle Code Section
				  670 as
				  "vehicles" including, but not limited to, automobiles, vans, trucks,
				  mobilehomes and trailercoaches. "Vehicles" qualifying under this regulation
				  mean and include:
(A) Vehicles which are
				  owned and operated by physically handicapped persons and,
(B) Vehicles which are used in the public or
				  private transport of physically handicapped persons and which would otherwise
				  qualify for a distinguishing license plate pursuant to Vehicle Code Section
				  5007 if the
				  vehicle were registered to the physically handicapped person or
				  persons.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Section 1592 - Eyeglasses and Other Ophthalmic Materials

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Physicians and Surgeons and Optometrists.
(1) In General. A physician and surgeon or
				  optometrist is the consumer of ophthalmic materials including eyeglasses,
				  frames, and lenses used or furnished in the performance of his/her professional
				  services in the diagnosis, treatment or correction of conditions of the human
				  eye. Tax applies with respect to the sale of such materials to physicians and
				  surgeons and optometrists.
(2)
				  Filling Prescription of Another Physician and Surgeon or Optometrist. When an
				  optometrist fills a prescription prepared by another optometrist or by a
				  physician and surgeon, the optometrist who fills the prescription is the
				  consumer of the glasses, frames, and other materials and tax applies with
				  respect to the sale of such materials to him/her.
(3) Replacement Lenses and Frames. A
				  physician and surgeon or optometrist is also the consumer of lenses and frames
				  furnished to patients as duplications or replacements of parts of eyeglasses or
				  contact lenses which were previously prescribed for the patient pursuant to an
				  eye examination, and tax applies to the sale thereof to him/her.
(4) Plano Lenses or Sunglasses (Without
				  Correction). When plano lenses and frames or plano sunglasses, including
				  clip-on sunglasses, are furnished by a physician and surgeon or optometrist
				  pursuant to a prescription for a particular class of plano or for the treatment
				  or correction of conditions of the human eye following, and as a result of, a
				  diagnosis made by him/her in an examination and refraction he/she is the
				  consumer of the plano lenses and frames or sunglasses, and tax applies with
				  respect to the sale thereof to him/her. In all other instances the physician
				  and surgeon or optometrist is the retailer of such lenses and frames or
				  sunglasses, and tax applies to the gross receipts from such a retail
				  sale.