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 20 - Transactions (Sales) and Use Taxes › Section 1821 - Foreword

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Transactions (sales) and use taxes imposed by certain
					 special taxing districts are administered by the State Board of Equalization.
					 These taxes incorporate most of the provisions of the state Sales and Use Tax
					 Law and generally have the same tax base as the Bradley-Burns uniform local
					 sales and use taxes adopted in accordance with the provisions of Part 1.5 of
					 Division 2 of the Revenue and Taxation Code.
The primary differences between the transactions (sales)
					 and use taxes and the state and Bradley-Burns uniform local sales and use taxes
					 are:
(1) The transactions (sales) tax
				  of a district is not applicable to the gross receipts from the sale or lease of
				  tangible personal property which the seller or the lessor is obligated to
				  furnish for a fixed price pursuant to a contract entered into prior to the
				  operative date of the district transactions (sales) and use taxes
				  ordinance.
(2) The transactions
				  (sales) tax does not apply to gross receipts from the sale of property to be
				  used outside the district when the property is shipped to a point outside the
				  district, pursuant to the contract of sale, by delivery to such point by the
				  retailer or his agent, or by delivery by the retailer to a carrier for shipment
				  to a consignee at such point. If thereafter the purchaser brings the property
				  into the district for use there and uses it there, the district use tax may
				  apply and the purchaser may be required to pay that tax.
(3) The use tax of a district is not
				  applicable to the storage, use or other consumption in the district of tangible
				  personal property which the purchaser or lessee is obligated to purchase or
				  lease for a fixed price pursuant to a contract or lease entered into prior to
				  the operative date of the district transactions (sales) and use tax
				  ordinance.
(4) The district use tax
				  must be collected by retailers engaged in business in the district and paid to
				  the board when the retailer ships or delivers the property sold into the
				  district or participates within the district in making the sale. The state and
				  Bradley-Burns uniform local use tax must be collected by retailers engaged in
				  business in this state.
(5)
				  Beginning January 1, 1988, retailers of vehicles, aircraft, or undocumented
				  vessels described in paragraph (c)(4) of Regulation 1827 (18 CCR
				  1827) are engaged in business in a district
				  imposing a state- administered transactions use tax and are required to collect
				  the use tax from the purchaser and pay it to the board when such vehicles,
				  aircraft or undocumented vessels are registered or licensed in that district.
The district use tax applies to the storage, use or other
					 consumption in the district of tangible personal property purchased after the
					 operative date of the ordinance for storage, use or other consumption in the
					 district.
1. Amendment
					 filed 12-19-73; effective thirtieth day thereafter (Register 73, No. 51). For
					 prior history, see Register 70, No. 19.
2. Amendment of subsection
					 (b) filed 6-25-76; effective thirtieth day thereafter (Register 76, No.
					 26).
3. New subsection (b)(3) filed 12-29-78; effective thirtieth
					 day thereafter. Pursuant to Section
					 7051,
					 Revenue and Taxation Code, order establishes an operative date of 1-1-79
					 (Register 78, No. 52).
4. Amendment filed 10-14-83; effective
					 thirtieth day thereafter (Register 83, No. 43).
5. Amendment of
					 section filed 7-12-91; operative 8-12-91 (Register 91, No.
					 43).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						7251-
						7273,
						Revenue and Taxation Code.