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 3 - Diesel Fuel Tax › Article 2 - Imposition of Tax › Section 1423 - Two-Party Exchange

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  General. In a typical two-party exchange, two suppliers who own diesel fuel in
				  terminals, i.e., who are position holders (pursuant to Section
				  60010
				  of the Revenue and Taxation Code), agree to give each other access to the
				  diesel fuel each owns. Both suppliers have customers in the same terminal
				  areas. One supplier (the delivering supplier) owns fuel in one terminal, and
				  the other supplier (the receiving supplier) owns fuel, usually in a different
				  terminal. Each supplier agrees to exchange fuel it owns for fuel the other
				  supplier owns. A two-party exchange contract allows each supplier to have rack
				  removal capability at a terminal where the other supplier is a position holder,
				  in order to supply fuel to its customers in that terminal area. The receiving
				  supplier takes the place of the delivering supplier when the diesel fuel is
				  removed from the terminal at the rack. A two-party exchange may involve fuel
				  held in terminals located in one or more states and may involve one or more
				  types of fuel. For purposes of this regulation, however, at least one of the
				  terminals involved in a two-party exchange must be located in this state, and
				  the requirements for reporting transactions to the Board pursuant to this
				  regulation pertain only to transactions involving terminals located in this
				  state.
(b) Definitions.
(1) Notwithstanding Section
				  60048
				  of the Revenue and Taxation Code, "two-party exchange" means a transaction,
				  other than a sale, that occurs at the time of removal of diesel fuel across the
				  rack and that meets all the following conditions:
(A) The terminal operator, delivering
				  supplier, and the receiving supplier are each registered with the Board to file
				  electronically and have filed electronically with respect to the subject
				  two-party exchange; and
(B) The
				  terminal operator treats the receiving supplier in its books and records as the
				  person that removes the diesel fuel across a terminal rack for purposes of
				  reporting the two-party exchange to the Board: and
(C) The two-party exchange is the subject of
				  a written contract between the delivering supplier and the receiving supplier,
				  acceptable evidence of which includes, but is not limited to, exchange
				  statements, exchange differential invoices, exchange reconciliations, or any
				  other similar writing between the parties; and
(D) All of the reporting requirements set
				  forth in subdivisions (d) and (e) of this section are met.
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 3 - Diesel Fuel Tax › Article 2 - Imposition of Tax › Section 1425 - Payment by Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payments by electronic funds transfer shall be made in
					 accordance with California Code of Regulations, Title 18, Section
					 4905.
1. New
					 section filed 6-7-2005; operative 7-7-2005 (Register 2005, No.
					 23).
Note: Authority cited: Section
						60250,
						Revenue and Taxation Code. Reference: Sections
						60250
						and
						60252,
						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 3 - Diesel Fuel Tax › Article 3 - Exemptions and Refunds › Section 1430 - Shipments Out of State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Exports of Ex-Tax Diesel Fuel. The diesel fuel tax does not apply to the export
				  of ex-tax diesel fuel. To qualify for an exemption from diesel fuel tax on the
				  export of ex-tax diesel fuel, the supplier must claim the exemption on the
				  return filed for the period in which the export occurred. Suppliers who
				  erroneously pay tax on exports of ex-tax diesel fuel may file a claim for
				  refund with the Board pursuant to Revenue and Taxation Code Sections
				  60521
				  through
				  60524
				  in order to obtain a refund of or credit for the amount of tax so paid.
(1) For purposes of this subdivision,
				  "export" means the delivery or shipment from a point in this state to a point
				  outside of the state when pursuant to the contract of sale the diesel fuel is
				  shipped by a supplier by any of the following means:
(A) Facilities operated by the
				  supplier.
(B) Delivery by the
				  supplier to a carrier, customs broker, or forwarding agent, whether hired by
				  the purchaser or not, for shipment to the out-of-state point.
(C) Delivery by the supplier to any vessel
				  clearing from a port of this state for a port outside of this state and
				  actually exported from this state in the vessel.
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 3 - Diesel Fuel Tax › Article 3 - Exemptions and Refunds › Section 1433 - Refund of Tax on Diesel Fuel Lost in the Course of Handling, Transportation, or Storage

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				  Board will refund the tax paid on diesel fuel which is lost in the course of
				  handling, transportation or storage provided that:
(1) The tax-paid diesel fuel was lost under
				  circumstances beyond the claimant's control such as fire, flood, accidental
				  spillage or leakage, or natural catastrophe; or
(2) The tax-paid diesel fuel was lost through
				  the accidental conversion of undyed diesel fuel to dyed diesel fuel;
				  or
(3) The tax-paid diesel fuel was
				  lost through the intentional conversion of undyed diesel fuel to dyed diesel
				  fuel in the ordinary course of handling (such as purging
				  hoses).
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 3 - Diesel Fuel Tax › Article 3 - Exemptions and Refunds › Section 1434 - Sales of Diesel Fuel to the United States and Its Agencies and Instrumentalities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General. The diesel fuel tax does not
				  apply to the sale of diesel fuel to the United States and its agencies and
				  instrumentalities. Examples of the United States and its agencies and
				  instrumentalities include, but are not limited to, the American Red Cross, U.S.
				  Postal Service, branches of the armed services, military exchanges, and
				  agencies such as the USDA Forest Service and the Department of Housing and
				  Urban Development.
(b) Sales of
				  Ex-Tax Diesel Fuel. A supplier licensed under the Diesel Fuel Tax Law that
				  makes sales of ex-tax diesel fuel to the United States and its agencies and
				  instrumentalities, may claim an exemption on its diesel fuel tax
				  return.
(c) Sales of Tax-Paid
				  Diesel Fuel.
(1) A supplier licensed under
				  the Diesel Fuel Tax Law that makes sales of tax-paid diesel fuel to the United
				  States and its agencies and instrumentalities may claim a credit on its diesel
				  fuel tax return. The tax-paid fuel may be sold in bulk or through any
				  company-owned retail service station.
(2) A person licensed as an ultimate vendor
				  under the Diesel Fuel Tax Law who makes a sale of tax-paid fuel to the United
				  States and its agencies and instrumentalities may claim a refund on its diesel
				  fuel tax claim for refund referenced in subdivision (d).
(3) A diesel fuel seller not required to be
				  licensed under the Diesel Fuel Tax Law, including, but not limited to, a
				  wholesaler, access card issuer or service station operator may file a claim for
				  refund of tax on its sales of tax-paid diesel fuel to the United States and its
				  agencies and instrumentalities as to those gallons of diesel fuel it sells
				  ex-tax to the United States and its agencies and instrumentalities. The claim
				  for refund may only be filed by the person that owned the tax-paid diesel fuel
				  and directly sold the tax-paid diesel fuel to the United States and its
				  agencies and instrumentalities.
"Access card issuer" means a person that issues to a
					 customer an access card or code or similar access device which entitles the
					 customer to obtain fuel owned by the access card issuer at participating fuel
					 dispensing sites. As used in this regulation "fuel owned by the access card
					 issuer" means fuel owned by the access card issuer at its own fuel dispensing
					 site or fuel purchased by the access card issuer from an operator of a fuel
					 dispensing site at the time that the fuel is dispensed to the United States and
					 its agencies and instrumentalities.
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 3 - Diesel Fuel Tax › Article 3 - Exemptions and Refunds › Section 1435 - Tax Paid Twice on the Amount of Diesel Fuel Removed from an Approved Terminal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) Above the Rack. The term "above the rack"
				  refers to diesel fuel in the bulk transfer/terminal system that is supplied by
				  pipeline or vessel.
(2) Below the
				  Rack. The term "below the rack" refers to diesel fuel outside of the bulk
				  transfer/terminal system.
(3)
				  Biodiesel Fuel. "Biodiesel fuel" is a fuel made fully or partially from
				  vegetable oils or animal fats. It is produced by combining a vegetable oil or
				  animal fat with an alcohol, such as methanol or ethanol, in the presence of a
				  chemical catalyst to produce mono-alkyl esters and glycerin using a process
				  called transesterification which introduces oxygen into the fuel. Biodiesel
				  fuel does not contain any petroleum.
(4) Blended Biodiesel Fuel. "Blended
				  biodiesel fuel" is a mixture of biodiesel fuel and any other type of diesel
				  fuel.
(5) Department. "Department"
				  means the California Department of Tax and Fee Administration.
(6) Diesel Fuel. The term "diesel fuel" is
				  defined in Revenue and Taxation Code section
				  60022
				  and diesel fuel includes, but is not limited to, petroleum diesel fuel,
				  biodiesel fuel, blended biodiesel fuel, and renewable diesel fuel.
(7) First Tax; First Taxpayer. A "first tax"
				  is the diesel fuel tax imposed pursuant to Revenue and Taxation Code section
				  60051
				  or
				  60052
				  on diesel fuel a supplier placed into inventory at an approved terminal. The
				  "first taxpayer" is the supplier that incurred the first tax, reported the
				  diesel fuel gallons on its tax return as a taxable transaction, and paid the
				  applicable diesel fuel tax.
(8)
				  Rack. The term "rack" refers to a mechanism for delivering diesel fuel from a
				  refinery or terminal into a truck, trailer, railroad car, or other means of
				  non-bulk transfer.
(9) Renewable
				  Diesel Fuel. Renewable diesel fuel is a hydrocarbon fuel produced from
				  non-petroleum renewable resources. The result is chemically identical to
				  petroleum diesel fuel. Renewable diesel fuel is not biodiesel fuel.
(10) Second Tax; Second Taxpayer. A "second
				  tax" is the diesel fuel tax imposed pursuant to Revenue and Taxation Code
				  section
				  60051
				  on diesel fuel removed from an approved terminal at the rack. The "second
				  taxpayer" is the supplier that incurred the second tax, reported the diesel
				  fuel gallons on its tax return as a taxable transaction, and paid the
				  applicable diesel fuel tax. A supplier may be both the first and second
				  taxpayer.
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 3 - Diesel Fuel Tax › Article 3 - Exemptions and Refunds › Section 1436 - Returned Sales

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  When diesel fuel included in a supplier's taxable removals, entries or sales is
				  returned to the supplier by the customer to whom it was sold and is delivered
				  into a refinery or an approved terminal's storage tank, the supplier may either
				  file a claim for refund with the Board or in lieu of the refund take a credit
				  on its tax return. The credit memorandum covering the return of the diesel fuel
				  shall identify the gallonage returned as either volumetric gallons or
				  temperature corrected gallons based upon how the tax was originally invoiced to
				  the customer and shall separately state the diesel fuel tax.
(b) It shall be presumed that the supplier
				  purchased the diesel fuel that was returned as tax-paid diesel fuel if the
				  credit memorandum includes diesel fuel tax. For the purpose of a refund or
				  credit, it also shall be presumed that the subsequent removal of the diesel
				  fuel from a terminal rack by the supplier that received the returned diesel
				  fuel is made in the month that the diesel fuel was returned.
(c) Conditions to Allow a Credit on a Tax
				  Return.
The credit will be allowed only if:
(1) The returned diesel fuel was delivered
				  into a refinery or an approved terminal storage tank.
(2) The credit is taken on a tax return filed
				  within three months after the close of the calendar month in which the diesel
				  fuel is returned.
(3) The supplier
				  prepares a first taxpayer's report (as identified in Regulation 1435) when the
				  diesel fuel is returned.
(4) A copy
				  of the first taxpayer's report and the credit memorandum must be retained for
				  inspection by the Board with the tax return on which the credit is
				  claimed.
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 3 - Diesel Fuel Tax › Article 7 - Records › Section 1470 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. A
				  taxpayer shall maintain and make available for examination on request by the
				  board or its authorized representatives, records in the manner set forth at
				  California Code of Regulations, Title 18, Section
				  4901.
(b) Specific Applications. In addition to the
				  record keeping requirements set forth in subdivision (a), suppliers, ultimate
				  vendors, retail vendors, and users shall comply with the following
				  requirements.
(1) Supplier's Records. A
				  supplier shall maintain complete records of all rack removals, sales, imports,
				  and exempt dispositions including exemption certificates, self-consumed diesel
				  fuel, inventories, purchases, receipts, and tank gaugings or meter readings, of
				  diesel and any other fuel that is required to be accounted for on the
				  supplier's return or report. Such records include but are not limited to:
(A) Refinery Reports related to the
				  production of diesel fuel.
(B)
				  Inventory reconciliation by location.
(C) Storage inventory reports.
(D) List of storage locations.
(E) Tax returns from other states to support
				  export claims.
(F) Cardlock
				  statements.
(G) Calculations or
				  formulas to support off-highway exempt usage.
(H) First Taxpayer Reports.
(I) Support for claimed Supplier bad
				  debts.
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 › Section 1500 - Foreword

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. These
				regulations are issued by the State Board of Equalization pursuant to section
				7051
				of the Revenue and Taxation Code, to implement, interpret or make specific
				provisions of the California Sales and Use Tax Law and to aid in the
				administration and enforcement of that law, which is contained in Part 1 of
				Division 2 of the Revenue and Taxation Code. Also included in Subchapter 4 are
				regulations pertaining to the Bradley-Burns Uniform Local Sales and Use Tax Law
				(Part 1.5 of Division 2 of the Revenue and Taxation Code) and to local transit
				district transactions (sales) and use taxes (Part 1.6 of Division 2 of the
				Revenue and Taxation Code). The local sales and use taxes are collected by the
				board with state sales and use taxes but are imposed under uniform local
				ordinances authorized by state law.
(b) Revision. The State Board of Equalization
				beginning in 1969, undertook a complete revision and restructuring of the sales
				and use tax regulations. The series numbered as sections
				1900 through
				2206 have been replaced by a new
				series of sections numbered between 1500 and 1899. The provisions of the new
				codification insofar as they are substantially the same as previous rulings
				(regulations) relating to the same subject matter shall be construed as
				restatements and continuations and not a new interpretations.
(c) Use of Terms.
(1) The term "tax applies" as used in these
				regulations in reference to a sale or to an amount included in a sale, means,
				unless otherwise indicated, that either:
(A)
				The sales tax applies, measured by the gross receipts from the sale,
				or
(B) The use tax applies to the
				storage, use, or other consumption of the property sold, measured by the sales
				price.
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 1 - Service Enterprises › Section 1501.1 - Research and Development Contracts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) Qualified Research and Development
				  Contract. A qualified research and development contract is a contract for a
				  service where:
a. the service provided under
				  the contract is undertaken for the purpose of discovering information which is
				  technological in nature, the results of which are intended to be useful in the
				  development of a new or improved product, process, technique, or invention,
				  and
b. the contract calls for the
				  delivery of a report detailing information developed by the contractor or other
				  tangible personal property incidental to the true object of the contract, as
				  defined in Regulation 1501 (18 CCR 1501).
A qualified research and development contract shall not
					 include a contract for research for the purpose of improving a commercial
					 product if the improvements relate to style, taste, cosmetic or seasonal design
					 factors. A qualified research and development contract shall also not include a
					 contract for the design and production of a custom-made item as defined in
					 subdivision (a)(5).
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 1 - Service Enterprises › Section 1503 - Hospitals and Other Medical Service Facilities, Institutions and Homes for the Care of Persons

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Meals.
(1) There are exempt from sales and
				  use tax the sale of meals and food products to and the use of meals and food
				  products by the following institutions when furnished or served to and consumed
				  by their residents or patients:
(A) A health
				  facility as defined in section
				  1250
				  of the Health and Safety Code, which holds the license required pursuant to
				  section 1253, or is exempt from the
				  license requirement pursuant to subdivision (a) of section
				  1270, or is operated by the United
				  States.
(B) A community care
				  facility as defined in section
				  1502
				  of the Health and Safety Code, which holds the license required by section
				  1508, or is a residential facility
				  selected by a licensee pursuant to section
				  1506 and exclusively used for the
				  reception and care of persons placed by such licensee, or is exempt from the
				  license requirement pursuant to subdivision (f) of section
				  1505, or is operated by the United
				  States.
(C) A residential care
				  facility for the elderly, as defined in section
				  1569.2
				  of the Health and Safety Code, that holds the license required by section
				  1569.10
				  of the Health and Safety Code or is exempt from the license requirements
				  pursuant to section
				  1569.145
				  of the Health and Safety Code, or is operated by the United States.
(D) Any house, retirement home or similar
				  establishment supplying board and room for a flat monthly rate and serving as a
				  principal residence exclusively for persons 62 years of age or older, and any
				  housing that primarily serves older persons and that is financed by state or
				  federal programs. For purposes of this regulation, the term "exclusively" is
				  defined to mean that no more than four persons under 62 years of age are in
				  residence during any calendar quarter.
(E) An alcoholism or drug abuse recovery or
				  treatment facility, as defined in section
				  11834.02
				  of the Health and Safety Code, which holds the license required by section
				  11834.30
				  of the Health and Safety 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 1 - Service Enterprises › Section 1504 - Mailing Lists and Services

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Transactions in Mailing Lists.
(1)
				  Definition. A "mailing list" as used herein means a written or printed list,
				  series, set, group, aggregation, etc., of names and addresses of, and
				  occasionally, other information concerning persons, such as potential customers
				  or donors, which is intended for use in circulating material by mail. Such a
				  list may be in the form of a manuscript list, directory, Cheshire tape, Dick
				  tape, gummed labels, index cards, or other similar means of communication.
				  Operative January 1, 1994, "mailing list" includes a magnetic tape or similar
				  device used to produce written or printed names and addresses by electronic or
				  mechanical means.
(2) Application
				  of Tax Generally. Except as otherwise provided in (a)(3) below, tax applies to
				  receipts from the transfer of title or possession, rental or granting of a
				  license for use of mailing lists, to the same extent as to receipts from sales
				  or rentals of tangible personal property generally.
(3) Limited Use. Tax does not apply to
				  charges for the transfer or use of mailing lists, where a contract restricts
				  the transferee or user to use of the mailing list one time only. The charges in
				  such cases are considered to be for information or addressing
				  services.
(4) Magnetic Tapes. Where
				  the names and addresses are recorded on magnetic tapes or similar devices used
				  to produce written or printed names and addresses by electronic or mechanical
				  means, charges for the transfer or use of the tape or similar device are
				  subject to tax to the same extent as receipts from sales or rentals of tangible
				  personal property generally regardless of any contractual restrictions on the
				  frequency of use. Operative January 1, 1994, such magnetic tapes or similar
				  devices are considered a mailing list and charges for their transfer and use
				  under (a)(3) above are exempt from tax.
(5) Application of Tax to Materials Used,
				  Persons engaged in the business of selling, renting or licensing mailing lists
				  are consumers of tangible personal property used in producing lists the
				  transfer of which is not subject to tax, and tax applies to the sale to them of
				  such property. Tangible personal property which becomes a component part of
				  lists, the transfer of which is taxable may be purchased for
				  resale.
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 1 - Service Enterprises › Section 1505 - Funeral Directors

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions.
(1) Funeral Director. "Funeral
				  director" means any person or entity that is engaged in providing a burial
				  service or services and may include, but is not limited to, funeral directors,
				  undertakers, morticians, embalmers, or cemetery brokers.
(2) Burial. "Burial" means all legal methods
				  of disposing of the remains of a deceased person, including, but not limited
				  to, interment, cremation, burial at sea, and medical school donation.
(3) Cash Advances. "Cash advances" means
				  funds paid out to third parties as a courtesy to the client for items that are
				  part of the funeral service but not generally sold by the funeral
				  director.
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 1 - Service Enterprises › Section 1506 - Miscellaneous Service Enterprises

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Licensed Architects.
(1) In General. Fees paid to licensed
				  architects for their ability to design, conceive or communicate ideas,
				  concepts, designs, and specifications are not subject to tax. Any plans,
				  specifications, renderings or models or other instruments of service provided
				  by a licensed architect under a licensed architect's contract or commission are
				  integral to the licensed architect's services and are not subject to tax. The
				  licensed architect is the consumer of any tangible personal property, including
				  plans, specifications, renderings or models, used or transferred in the
				  performance of professional services notwithstanding the fact that a fee may be
				  added to the cost of the property and separately stated on a billing to the
				  customer. If after the completion of the contract or commission the licensed
				  architect provides additional copies of the original plans or specifications,
				  or any models or renderings of an existing structure, the architect is regarded
				  as making a sale of such copies, models or renderings.
(2) Licensed Architect. A "licensed
				  architect" is defined under the Business and Professions Code Chapter 3,
				  Division 3, Section
				  5500 as follows:
"As used in this chapter, architect means a person who is
					 licensed to practice architecture in this state under the authority of this
					 chapter."
A licensed architect preparing or being in responsible
					 control of plans, specifications, and instruments of service is required to
					 affix to those plans, specifications, and instruments of service their stamp or
					 seal which bears the licensee's name, his or her license number, the legend
					 "Licensed Architect" and the legend "State of California," and which shall
					 provide a means of indicating the renewal date of the license.
(3) Architectural Perspectivists and
				  Modelers. Architectural perspectivists do not act as "licensed architects."
				  Architectural perspectivists are the retailers of renderings, prints and
				  drawings they provide to architects or other consumers and tax applies to their
				  entire charge for such items. Modelers do not act as "licensed architects."
				  Modelers are the retailers of models they provide to architects or other
				  consumers, and tax applies to their entire charge for such items.
(4) Licensed architects who produce
				  renderings, prints, drawings or models pursuant to a contract that includes
				  professional architectural services are not retailers of the renderings,
				  prints, drawings or models they provide pursuant to that contract for
				  architectural services. Tax does not apply to their charge for such
				  items.
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 2 - Contractors and Subcontractors › Section 1521 - Construction Contractors

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions.
(1) Construction Contract.
(A) "Construction contract" means and
				  includes a contract, whether on a lump sum, time and material, cost plus, or
				  other basis, to:
1. Erect, construct, alter,
				  or repair any building or other structure, project, development, or other
				  improvement on or to real property, or
2. Erect, construct, alter, or repair any
				  fixed works such as waterways and hydroelectric plants, steam and atomic
				  electric generating plants, electrical transmission and distribution lines,
				  telephone and telegraph lines, railroads, highways, airports, sewers and sewage
				  disposal plants and systems, waterworks and water distribution systems, gas
				  transmission and distribution systems, pipelines and other systems for the
				  transmission of petroleum and other liquid or gaseous substances, refineries
				  and chemical plants, or
3. Pave
				  surfaces separately or in connection with any of the above works or projects,
				  or
4. Furnish and install the
				  property becoming a part of a central heating, air-conditioning, or electrical
				  system of a building or other structure, and furnish and install wires, ducts,
				  pipes, vents, and other conduit imbedded in or securely affixed to the land or
				  a structure thereon.
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 2 - Contractors and Subcontractors › Section 1521.2 - Factory Built Housing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 6-11-73; effective thirtieth day thereafter (Register 73, No.
					 24).
2. Amendment of subsection (b) filed 12-20-77; effective
					 thirtieth day thereafter (Register 77, No. 52).
3. Repealer filed
					 12-24-79 as an emergency; designated effective 12-31-79 (Register 79, No. 52).
					 A Certificate of Compliance must be filed within 120 days or emergency language
					 will be repealed on 4-30-80.
4. Certificate of Compliance filed
					 3-21-80 (Register 80, No. 12).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6012.7,
						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 2 - Contractors and Subcontractors › Section 1521.5 - Construction Contractor Exemption from Increase in Rate of State Sales and Use Taxes. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 of subsections (a), (b), and (c) filed 6-14-74 as an emergency; effective upon
					 filing (Register 74, No. 24). For prior history, see Register 73, No.
					 39.
2. Amendment of subsections (a), (b) and (c) refiled 6-18-74 as
					 an emergency; effective upon filing (Register 74, No. 4).
3.
					 Certificate of Compliance filed 8-7-74 (Register 74, No. 32).
4.
					 Repealer filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
Note: Authority cited: 7051, Revenue and Taxation Code.
						Reference: Sections
						6051,
						6201,
						Revenue and Taxation Code; Section
						36, Statutes 1972, Chapter 1406;
						and Statutes 1973, Chapter 208, as amended by Statutes 1974, Chapter 259.
						Construction Contractors, see Regulation 1521. United States Contractors, see
						Regulation 1615. Records, see Regulation
						1698.
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 1525 - Property Used in Manufacturing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Tax applies to the sale of tangible
				  personal property to persons who purchase it for the purpose of use in
				  manufacturing, producing or processing tangible personal property and not for
				  the purpose of physically incorporating it into the manufactured article to be
				  sold. Examples of such property are machinery, tools, furniture, office
				  equipment, and chemicals used as catalysts or otherwise to produce a chemical
				  or physical reaction such as the production of heat or the removal of
				  impurities.
(b) Tax does not apply
				  to sales of tangible personal property to persons who purchase it for the
				  purpose of incorporating it into the manufactured article to be sold, as, for
				  example, any raw material becoming an ingredient or component part of the
				  manufactured article.
(c)
				  Particular Application of Oak Wine Barrels. Tax does not apply to sales of new,
				  used, or re-coopered oak barrels to persons who purchase the barrels for the
				  purpose of physically incorporating oak into wine to be sold. Re-coopered
				  barrels have the inner surface shaved off to expose new wood. The use of oak
				  wine barrels as a container during the manufacturing process is incidental to
				  the primary purpose of incorporating oak into the wine.
(d) Particular Application of Brandy Barrels.
				  Tax does not apply to sales of new or used oak barrels to persons who purchase
				  the barrels for the purpose of physically incorporating oak into brandy to be
				  sold. The use of the barrels as containers during the manufacturing process is
				  incidental to the primary purpose of incorporating oak into the
				  brandy.
1. Effective
					 August 1, 1933. Adopted as of January 1, 1945, as a restatement of previous
					 rulings.
2. Renumbering from Section
					 1924 filed 11-3-71; effective
					 thirtieth day thereafter (Register 71, No. 45).
3. Amendment of
					 section heading, new subsection (c), repealer of effective date and authority
					 language, new NOTE and new HISTORY 1 and HISTORY renumbering filed 3-4-96;
					 operative 4-3-96 (Register 96, No. 10).
4. Amendment of subsection
					 (c) and new subsection (d) filed 3-5-98; operative 4-4-98 (Register 98, No.
					 10).
5. Amendment of subsection (c) filed 4-1-99; operative 5-1-99
					 (Register 99, No. 14).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6007-
						6009.1,
						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 3 - Manufacturers, Producers, Processors › Section 1525.1 - Manufacturing AIDS

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Tax applies to the sale of manufacturing aids such as dies,
					 patterns, jigs and tooling used in the manufacturing process notwithstanding
					 the fact that the property used in manufacturing may subsequently be delivered
					 to or held as property of the person to whom the manufactured product is sold.
					 If the contract of sale between the manufacturer and the customer provides that
					 title to the manufacturing aid passes to the purchaser prior to physical use of
					 the property in the manufacturing process, then the manufacturing aid or its
					 raw materials, if the manufacturing aid is fabricated by the manufacturer, may
					 be purchased for resale. Tax then applies, unless otherwise exempt, to the sale
					 of the manufacturing aid by the manufacturer to the customer, and not also with
					 respect to the sale to the manufacturer. If the contract provides that title to
					 the manufacturing aid passes to the customer in this state prior to use, then a
					 retail sale subject to tax occurs in this state even though the manufacturing
					 aid may subsequently be shipped to a point outside this
					 state.
1. New
					 section filed 10-23-85; effective thirtieth day thereafter (Register 85, No.
					 43).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6007-
						6009.1
						and
						6010.5,
						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 3 - Manufacturers, Producers, Processors › Section 1525.2 - Manufacturing Equipment. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section and forms filed 7-19-95; operative 8-18-95 (Register 95, No.
					 29).
2. Change without regulatory effect amending section and
					 appendices A and B filed 11-7-97 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 97, No. 45).
3. Amendment of subsections (f)
					 and (f)(3)(B) and new subsection (f)(3)(C) filed 3-4-99; operative 4-3-99
					 (Register 99, No. 10).
4. Amendment of subsection (f)(3), repealer
					 of subsection (f)(3)(A) and first paragraph of subsection (f)(3)(B), subsection
					 relettering, and amendment of newly designated subsection (f)(3)(B) filed
					 6-7-2000; operative 7-7-2000 (Register 2000, No. 23).
5. Change
					 without regulatory effect amending section and appendices A and B filed
					 12-29-2000 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2000, No. 52).
6. Amendment of section and
					 appendices A and B filed 6-5-2001; operative 7-5-2001 (Register 2001, No.
					 23).
7. Change without regulatory effect amending subsection (a) and
					 Appendices A and B filed 4-16-2002 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2002, No. 16).
8. Change without regulatory
					 effect amending subsection (j) and Appendices A and B filed 12-3-2002 pursuant
					 to section
					 100, title 1, California Code of
					 Regulations (Register 2002, No. 49).
9. Change without regulatory
					 effect amending subsections (a) and (j) and Appendices A and B filed 2-16-2005
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2005, No. 7).
10. Change without regulatory
					 effect repealing section and appendices A and B filed 6-5-2014 pursuant to
					 section 100, title 1, California Code of
					 Regulations (Register 2014, No. 23).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6377,
						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 3 - Manufacturers, Producers, Processors › Section 1525.3 - Manufacturing Equipment-Leases of Tangible Personal Property. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 3-5-96; operative 4-4-96 (Register 96, No. 10).
2.
					 Change without regulatory effect amending subsections (a) and (c), adding new
					 subsections (e)-(e)(4), and amending NOTE filed 11-4-97 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 97, No. 45).
3. Change without regulatory
					 effect adding subsection (f) filed 2-15-2005 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2005, No. 7).
4. Change without regulatory
					 effect repealing section filed 6-5-2014 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2014, No. 23).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6244.5
						and
						6377,
						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 3 - Manufacturers, Producers, Processors › Section 1525.5 - Manufacturing By-Products and Joint-Products

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In general. Manufacturers and refiners
				  are consumers of tangible personal property purchased for the purpose of use
				  and consumed in the manufacturing or refining process, including that portion
				  of purchased raw materials that comprise by-products that are produced and
				  consumed during the manufacturing or refining process, or subsequent
				  thereto.
(b) Definitions.
(1) Property Purchased. As used herein the
				  term "property purchased" means materials that have been acquired in a
				  transaction defined as a "purchase" pursuant to Section
				  6010
				  of the Revenue and Taxation Code and includes property acquired by purchase
				  from a joint venture of which the manufacturer or refiner is a
				  member.
(2) Split-Off Point. The
				  point at which joint products being manufactured or refined become separately
				  identifiable.
(3) Separable Costs.
				  All costs incurred to further process and dispose of products and by-products
				  after split-off point.
(4)
				  By-Products. As used herein the term "by-products" means products
				  simultaneously produced from the manufacturing process, including
				  joint-products.
(5) Net Realizable
				  Value. The market value or sales value of a product or by-product less costs of
				  completion and disposal after split-off point, if any.
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 1525.7 - Rural Investment Tax Exemption. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section and appendices A and B filed 6-7-2002; effective 7-7-2002; operative
					 1-1-2001 pursuant to Revenue and Taxation Code sections
					 7051
					 and
					 6378.1
					 (Register 2002, No. 23).
2. Change without regulatory effect
					 amending subsection (a) and appendices A and B filed 8-19-2004 pursuant to
					 section 100, title 1, California Code of
					 Regulations (Register 2004, No. 34).
3. Change without regulatory
					 effect repealing section and appendices A and B filed 5-11-2010 pursuant to
					 section 100, title 1, California Code of
					 Regulations (Register 2010, No. 20).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6378.1,
						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 3 - Manufacturers, Producers, Processors › Section 1526 - Producing, Fabricating and Processing Property Furnished by Consumers-General Rules

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
				  General. Tax applies to charges for producing, fabricating, processing,
				  printing, or imprinting of tangible personal property for a consideration for
				  consumers who furnish either directly or indirectly the materials used in the
				  producing, fabricating, processing, printing or imprinting.
(b) Operations Included--Repairing and
				  Reconditioning Distinguished. Producing, fabricating, and processing include
				  any operation which results in the creation or production of tangible personal
				  property or which is a step in a process or series of operations resulting in
				  the creation or production of tangible personal property. The terms do not
				  include operations which do not result in the creation or production of
				  tangible personal property or which do not constitute a step in a process or
				  series of operations resulting in the creation or production of tangible
				  personal property, but which constitute merely the repair or reconditioning of
				  tangible personal property to refit it for the use for which it was originally
				  produced.
(c) Operations
				  Included--Stretch Limousines. Producing, fabricating, and processing include
				  any operation which results in the creation or production of a stretch
				  limousine. The following rules apply in determining the measure of tax for
				  converting a vehicle into a stretch limousine:
(1) When a vehicle dealer, at the request of
				  a consumer, has a conversion company convert (i.e., stretch) a vehicle into a
				  limousine, the tax does not apply to the conversion company's charge to the
				  dealer, but the tax does apply to the entire charge made to the consumer by the
				  dealer for the conversion.
(2) When
				  a consumer provides the conversion company with a vehicle for conversion into a
				  stretch limousine, the tax applies to the entire charge made to the consumer by
				  the conversion company.
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 1527 - Sound Recording

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Recording Studios.
(1) Tax does not apply to
				  the charges for the making of an original recording on recording media if the
				  recording media is not delivered to the customer or to any person at the
				  direction of the customer, and title is retained by the studio. If, however,
				  the recording studio agrees to furnish finished records, acetates, or other
				  recording media, tax applies to the sale of such tangible personal property
				  but, effective January 1, 1976, the measure of tax is limited to the sale price
				  of the unprocessed recording media. Recording media includes wax, tape, wire,
				  or other material used to embody sound.
(2) Rental of Studio Facilities. To the
				  extent that the studio which is making the recording rents tangible personal
				  property to the customer, tax applies in the same manner as it does to rentals
				  generally.