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 16 - Resale Certificates; Demonstration; Gifts and Promotions › Section 1671 - Trading Stamps and Related Promotional Plans

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Introduction. A variety of sales
				  promotion plans involving premiums are in use by retailers. Common to these
				  plans are some indicia furnished by the retailer to his customers based on the
				  amount of purchases. Examples of such indicia are trading tamps, coupons,
				  tickets and cash register tapes. Given quantities of indicia are surrendered by
				  the customer in exchange for the premium.
(b) Description of Plans. For the purposes of
				  this ruling, these plans may be divided into three types, as follows:
(1) At or near the time of making the same
				  the retailer incurs expense with relation to the premium by paying a third
				  party, which third party assumes the obligation to furnish the premium to the
				  retailer's customer. The retailer's payment to the third party is not dependent
				  on his customer subsequently surrendering the indicia in exchange for the
				  premium.
(2) The retailer incurs no
				  expense with relation to the premium until such time as the customer obtains
				  the premium. The retailer purchases the premium and delivers it to his customer
				  in exchange for the required quantity of indicia.
(3) The retailer incurs no expense with
				  relation to the premium until about the customer obtains the premium. A third
				  party delivers the premium to the customer in exchange for the required
				  quantity of indicia. The retailer pays the third party on an agreed basis
				  related to premium merchandise delivered to the customer by the third party.
The typical trading stamp plan falls under (1) above. The
					 typical cash register tape plan falls under (2) or (3)
					 above.
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 16 - Resale Certificates; Demonstration; Gifts and Promotions › Appendix B

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Resale Certificate for the Auto Body Repair and
					 Painting Industry
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 17 - Payment and Collection of Use Tax › Section 1683 - "Engaged in Business." [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering and amendment of former Section
					 2083 filed 1-19-71; effective
					 thirtieth day thereafter (Register 71, No. 4). For history of former section,
					 see Register 65, No. 19.
2. Repealer filed 7-20-82; effective
					 thirtieth day thereafter (Register 82, No. 30).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6023,
						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 17 - Payment and Collection of Use Tax › Section 1685 - Payment of Tax by Purchasers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Purchasers and lessees of tangible personal property, the storage, use, or
				  other consumption of which is subject to the use tax, must pay the tax:
(1) To the person from whom such property is
				  purchased or leased, if such person holds a seller's permit or a Certificate of
				  Registration--Use Tax.
(2) Directly
				  to the board if the person from whom the tangible personal property is
				  purchased or leased does not hold such a permit or certificate. Purchasers and
				  lessees should not pay the tax to a person who does not hold either a seller's
				  permit or a Certificate of Registration--Use Tax.
Purchasers and lessees will be liable for payment of tax to
					 the board unless receipts are obtained from sellers holding a seller's permit
					 or a Certificate of Registration--Use Tax.
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 17 - Payment and Collection of Use Tax › Section 1685.5 - Calculation of Estimated Use Tax - Use Tax Table

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General.
(1) Estimated Use Tax and Use Tax Table. The
				  California Department of Tax and Fee Administration (Department) is required to
				  annually calculate the estimated amount of use tax due according to a person's
				  adjusted gross income (AGI) and make such amounts available to the Franchise
				  Tax Board (FTB), by July 30 of each year, in the form of a use tax table for
				  inclusion in the instructions to the FTB's returns.
(2) Who is Eligible to Use Department Use Tax
				  Tables.
(A) Consumers may elect to use the use
				  tax tables included in the instructions to their FTB returns to report their
				  estimated use tax liabilities for one or more single nonbusiness purchases of
				  individual items of tangible personal property each with a sales price of less
				  than one thousand dollars ($1,000) on their FTB returns. However, eligible
				  consumers may still calculate their actual use tax liabilities using the
				  worksheets in the instructions to their FTB returns and report their actual use
				  tax liabilities on their FTB returns. Consumers are not required to use the use
				  tax tables included in the instructions to their FTB returns.
(B) The use tax table may not be used to
				  estimate use tax liabilities for business purchases, including purchases made
				  by businesses required to hold a seller's permit or to register with the
				  Department under the Sales and Use Tax Law and report their use tax liabilities
				  directly to the Department.
(3) Safe Harbor. If eligible consumers use
				  the use tax tables included in the instructions to their FTB returns to
				  estimate their use tax liabilities for qualified nonbusiness purchases and
				  correctly report their estimated use tax liabilities for their qualified
				  nonbusiness purchases in accordance with their AGI ranges, then the Department
				  may not assess the difference, if any, between the estimated use tax
				  liabilities reported in accordance with the use tax tables and the consumers'
				  actual use tax liabilities for qualified nonbusiness
				  purchases.
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 17 - Payment and Collection of Use Tax › Section 1686 - Receipts for Tax Paid to Retailers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General. Each retailer required to
				  collect use tax from purchasers (including lessees) must give a receipt to each
				  purchaser (or lessee) for the amount of the tax collected. The receipt need not
				  be in any particular form but must show the following:
(1) The name and place of business of the
				  retailer.
(2) The serial number of
				  the retailer's permit to engage in business as a seller or the retailer's
				  Certificate of Registration--Use Tax.
(3) The name and address of the purchaser or
				  lessee.
(4) A description
				  identifying the property sold to the purchaser or leased to the
				  lessee.
(5) The date on which the
				  property was sold or leased.
(6)
				  The sale price of the property, or, in the case of rentals, the amount of the
				  rental for the period covered by the invoice.
(7) The amount of tax collected from the
				  purchaser or lessee.
For sales transactions, and rental transactions with
					 respect to which use tax applies, an invoice showing the data required above,
					 together with evidence of payment of such invoice, will constitute a
					 receipt.
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 17 - Payment and Collection of Use Tax › Section 1687 - Information Returns

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Information returns must be filed by all persons who
					 solicit orders for the sale of tangible personal property the storage, use, or
					 other consumption of which is subject to the tax if the seller does not hold a
					 Certificate of Registration--Use Tax, unless the seller is engaged in business
					 in this state and holds a seller's permit under the Sales and Use Tax Law. Such
					 returns shall be for quarters of the calendar year and must be filed not later
					 than the last day of the month following each three-month period ending in
					 March, June, September and December. Such returns must show:
1. The name and address of each purchaser
				  from whom an order was taken.
2.
				  The description and sales price of the tangible personal property sold or to be
				  sold pursuant to such order.
3. The
				  date upon which the order is taken.
4. The date as nearly as can be determined at
				  which the tangible personal property is to be delivered to the
				  purchaser.
As used in this regulation, the term "Certificate of
					 Registration--Use Tax" shall include Certificates of Authority to Collect Use
					 Tax issued prior to September 11, 1957.
1. Amendment
					 and renumbering of former Section
					 2087 filed 8-7-69; effective
					 thirtieth day thereafter (Register 69, No. 32).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						7055,
						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 18 - Administration-Miscellaneous › Section 1698 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) "Database Management System" -- a
				  software system that controls, relates, retrieves, and provides accessibility
				  to data stored in a database.
(2)
				  "Electronic cash register" -- a device that keeps a register or supporting
				  documents through the means of an electronic device or computer system designed
				  to record transaction data for the purpose of computing, compiling, or
				  processing retail sales transaction data. This can include integrated point of
				  sale systems.
(3) "Electronic data
				  interchange" or "EDI technology" -- the computer to computer exchange of
				  business transactions in a standardized structured electronic format.
(4) "Electronic record" -- a collection of
				  related information in an electronic, machine-sensible format. Electronic
				  records do not include hardcopy records that are created or recorded on paper
				  or stored in or by a storage-only imaging system such as microfilm, microfiche,
				  PDF files, or other media used in electronic imaging. Electronic records
				  include records recorded and maintained by electronic cash registers.
(5) "Hardcopy" -- any document, record,
				  report or other data maintained in a paper format.
(6) "Taxpayer" -- every seller or retailer of
				  tangible personal property in this state and every person storing, using or
				  otherwise consuming in this state tangible personal property purchased from a
				  retailer, and every lessor and lessee of tangible personal property for use in
				  this state.
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 18 - Administration-Miscellaneous › Section 1698.5 - Audit Procedures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions.
(1) Board. For the purposes of
				  this regulation, "Board" refers to the Board of Equalization.
(2) Audit Engagement Letter. An "audit
				  engagement letter" is correspondence used by Board staff to confirm the start
				  of an audit or establish contact with the taxpayer.
(3) Pre-audit Conference. A "pre-audit
				  conference" is a meeting between the taxpayer and/or the taxpayer's
				  representative or designated employee and Board staff prior to the opening
				  conference to discuss the availability and production of records, including
				  electronic records. This meeting may occur several months before the opening
				  conference with Board staff.
(4)
				  Opening Conference. An "opening conference" is the first meeting between the
				  taxpayer and/or the taxpayer's representative or designated employee and Board
				  staff to discuss how the audit will be conducted and to begin the field audit
				  work.
(5) Status Conferences.
				  "Status conferences" are meetings between the taxpayer and/or the taxpayer's
				  representative or designated employee and Board staff held throughout the audit
				  to discuss audit issues and the progress of the audit.
(6) Exit Conference. An "exit conference" is
				  the meeting between the taxpayer and/or the taxpayer's representative or
				  designated employee and Board staff at the conclusion of the audit to discuss
				  the audit findings.
(7)
				  Information/Document Request (IDR). An "Information/Document Request" (IDR) is
				  correspondence Board staff may issue to request single or multiple documents,
				  data, and other information from the taxpayer under audit. An IDR will be
				  issued when the taxpayer fails to provide records in response to verbal
				  requests. An audit engagement letter is not an IDR.
(8) Audit Findings Presentation Sheet (AFPS).
				  An "Audit Findings Presentation Sheet" (AFPS) is correspondence used to present
				  Board staff's findings for each area of the audit as it is completed. The audit
				  working paper lead and subsidiary schedules are attached to AFPSs.
(9) Records. For the purposes of this
				  regulation, "records" includes all records, including electronic
				  (machine-sensible) records, necessary to determine the correct tax liability
				  under the Sales and Use Tax Law and all records necessary for the proper
				  completion of the sales and use tax return as provided in Regulation
				  1698.
(10) Day. For the purposes of
				  this regulation, "day" means calendar day.
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 18 - Administration-Miscellaneous › Appendix A - Certification of Permit - Concessionaires

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
I certify that I operate an independent business at the
					 premises of the following retailer and that I hold a valid seller's permit to
					 operate at this location, as noted below. I further understand that I will be
					 solely responsible for reporting all sales that I make on those premises and
					 remitting all applicable sales and use taxes due to the Board of
					 Equalization:
___________________________
Name of retailer on whose premises I operate my
					 business:
___________________________
Location of premises:
___________________________
I hereby certify that the foregoing information is accurate
					 and true to the best of my knowledge:
Certifier's Signature:___________________________
Date:_______________
Certifier's Printed Name
							 ___________________________
Certifier's Seller's Permit Number:
							 ___________________________
Certifier's Business Name and
							 Address*
___________________________
___________________________
___________________________
___________________________
Certifier's Telephone
							 Number
___________________________
*
Please Note:
The certifier
must
be registered to do business at the location of the
					 retailer upon whose premises he or she is making retail
					 sales.
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 18 - Administration-Miscellaneous › Section 1699.5 - Direct Payment Permits

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definition. As used in this regulation, "direct payment permit" means a permit
				  issued by the board which allows the holder to purchase tangible personal
				  property for use without paying tax or tax reimbursement to the retailer from
				  whom the purchase is made, and which relieves that retailer from liability for
				  tax on the transaction provided that the retailer obtains an exemption
				  certificate as provided herein from the purchaser.
(b) Requirements for Permit. A direct payment
				  permit will be issued only if all of the following conditions are met:
(1) The applicant holds a valid seller's
				  permit.
(2) The applicant agrees to
				  report and pay directly to the board all tax liabilities which are transferred
				  from retailers to the applicant as a result of exemption certificates issued in
				  accordance with this regulation.
(3) The board determines that issuance of the
				  direct payment permit will facilitate the collection of the tax. This
				  requirement will be met only if the applicant has sufficient information
				  processing resources to accurately and timely account for and report the tax
				  liabilities assumed as a result of the direct payment permit (separately from
				  other tax liabilities) and allocate the local tax portion of such liabilities
				  to all of the cities, counties, redevelopment agencies, and districts
				  involved.
(4) The board determines
				  that issuance of the direct payment permit is to the mutual convenience of the
				  board, the applicant, and the retailers whose tax liability will be reported
				  and paid by the applicant. Issuance of the permit will not be deemed to be to
				  the convenience of the board if the applicant is a government entity or if the
				  applicant has had gross receipts from sales of tangible personal property of
				  less than $75,000,000 and purchases of tangible personal property subject to
				  sales or use tax of less than $75,000,000 in any calendar quarter during the
				  twelve months immediately preceding the application for the permit.
(5) The applicant has a record of timely
				  payment of tax liabilities and is in such financial condition that issuance of
				  the direct payment permit will not result in a tax loss to the
				  state.
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 18 - Administration-Miscellaneous › Section 1699.6 - Use Tax Direct Payment Permits

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Forward. "Use tax direct payment permit"
				  means a permit issued by the board that allows a use tax direct payment permit
				  holder to self-assess and pay state, local, and district use taxes under Part 1
				  (commencing with Section
				  6001), Part 1.5 (commencing with
				  Section 7200), and, if applicable, Part
				  1.6 (commencing with Section
				  7251) directly to the board. The
				  provisions of this regulation apply only to transactions subject to use
				  tax.
(b)
(1) Application for Permit. Persons seeking
				  to pay use taxes directly to the board shall file an application for a use tax
				  direct payment permit. An application for a use tax direct payment permit shall
				  be made on Board of Equalization Form BOE-400-DP (no revision date). The
				  application shall be signed by the owner, if a natural person; in the case of
				  an association or partnership, by a member or partner; and in the case of a
				  corporation, by an executive officer or some person specifically authorized by
				  the corporation to sign the application.
(2) Within 30 days of receipt of an
				  application for a direct payment permit the board shall inform the applicant in
				  writing either that the application is complete and has been accepted or that
				  the application is deficient and what additional specific information is
				  required to make the application complete. Within 60 days of acceptance of a
				  complete application the board shall approve or deny the issuance of a direct
				  payment permit and notify the applicant in writing of its
				  decision.
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 18 - Administration-Miscellaneous › Section 1700 - Reimbursement for Sales Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Reimbursement for Sales Tax.
(1) Addition of
				  Sales Tax Reimbursement. Whether a retailer may add sales tax reimbursement to
				  the sales price of the tangible personal property sold at retail to a purchaser
				  depends solely upon the terms of the agreement of sale.
(2) Presumptions. Certain presumptions
				  concerning the addition of sales tax reimbursement are created by Civil Code
				  Section
				  1656.1. It
				  shall be presumed that the parties agreed to the addition of sales tax
				  reimbursement to the sales price of tangible personal property sold at retail
				  to a purchaser if:
(A) The agreement of sale
				  expressly provides for such addition of sales tax reimbursement;
(B) Sales tax reimbursement is shown on the
				  sales check or other proof of sale; or
(C) The retailer posts in his or her premises
				  in a location visible to purchasers, or includes on a price tag or in an
				  advertisement or other printed material directed to purchasers, a notice to the
				  effect that reimbursement for sales tax will be added to the sales price of all
				  items or certain items, whichever is applicable.
It shall be presumed that the property, the gross receipts
					 from the sale of which is subject to the sales tax, is sold at a price which
					 includes tax reimbursement if the retailer posts in his or her premises, or
					 includes on a price tag or in an advertisement (whichever is applicable) one of
					 the following notices:
1. "All prices
				  of taxable items include sales tax reimbursement computed to the nearest
				  mill."
2. "The price of this item
				  includes sales tax reimbursement computed to the nearest
				  mill."
(3)
				  Reimbursement Schedules. Each retailer who adds to the sales price of tangible
				  personal property sold at retail an amount from a consumer in reimbursement of
				  the sales tax upon gross receipts shall compute the amount of reimbursement by
				  reference to schedules prepared by the board pursuant to Civil Code Section
				  1656.1 or by
				  mathematical computation as described below. Schedules are available from the
				  local district board offices for the various applicable rates. Reimbursement on
				  sales prices in excess of those shown in the schedules provided by the board
				  may be computed by applying the applicable tax rate to the sales price, rounded
				  off to the nearest cent by eliminating any fraction less than one-half cent and
				  increasing any fraction of one-half cent or over to the next higher
				  cent.
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 18 - Administration-Miscellaneous › Section 1701 - "Tax-Paid Purchases Resold."

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Procedure in General. A retailer who
				  resells tangible personal property before making any use thereof (other than
				  retention, demonstration or display while holding it for sale in the regular
				  course of business) may take a deduction of the purchase price of the property
				  if, with respect to its purchase, he has reimbursed his vendor for the sales
				  tax or has paid the use tax. If such a deduction is taken by the retailer, no
				  refund or credit will be allowed to his vendor with respect to the sale of the
				  property.
The deduction under the caption "Tax-paid purchases resold"
					 must be taken on the retailer's return in which his sale of the property is
					 included. If the deduction is not taken in the proper quarter, a claim for
					 refund of tax must be filed.
(b) Circumstances Warranting Use. This
				  procedure should be used in any of the following circumstances:
(1) The retailer when making the purchase
				  intends to use the property rather than resell it, but later resells it before
				  making any use thereof.
(2) The
				  particular property is of a kind not ordinarily sold or stocked by the
				  retailer, and not customarily covered by resale certificates given to his
				  vendors and is the subject of an unusual sale, such as a sale for the
				  accommodation of a customer, employee, etc.
(3) The particular property is generally for
				  the use of the retailer, but a small portion is incidentally resold.
(4) Through error, sales tax reimbursement or
				  use tax is paid by the retailer with respect to the purchase price of property
				  purchased for resale in the regular course of business.
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 18 - Administration-Miscellaneous › Section 1702.5 - Responsible Person Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. Any responsible person who
				  willfully fails to pay or to cause to be paid, under circumstances set forth
				  below, any taxes due from a corporation, partnership, limited partnership,
				  limited liability partnership, or limited liability company pursuant to Part 1,
				  Division 2, of the Revenue and Taxation Code shall be personally liable for any
				  unpaid taxes and interest and penalties on those taxes not so paid upon
				  termination, dissolution, or abandonment of the business of the corporation,
				  partnership, limited partnership, limited liability partnership, or limited
				  liability company.
Personal liability shall only apply if the Board
					 establishes that while the person was a responsible person, as defined in
					 subdivision (b)(1), the corporation, partnership, limited partnership, limited
					 liability partnership, or limited liability company:
1. sold tangible personal property in the
				  conduct of its business and collected sales tax reimbursement on the selling
				  price (whether separately itemized or included in the selling price) and failed
				  to remit such tax when due; or
2.
				  consumed tangible personal property and failed to pay the applicable tax to the
				  seller or the Board; or
3. issued a
				  receipt for use tax and failed to report and pay the tax.
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 18 - Administration-Miscellaneous › Section 1702.6 - Suspended Corporations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  General. A corporate officer or shareholder with control over operations or
				  management of a closely held corporation during a time in which the
				  corporation's powers, rights, and privileges are suspended or any responsible
				  person who fails to pay or to cause to be paid any taxes due from a closely
				  held corporation during a time in which the corporation's powers, rights, and
				  privileges are suspended shall be personally liable under the circumstances set
				  forth below for any unpaid sales or use tax liability of that suspended
				  corporation incurred during the period of that suspension. The corporate
				  officer, shareholder, or responsible person shall be liable for the unpaid tax,
				  and interest and penalties on those taxes not so paid, regardless of the basis
				  for the suspension of the corporation's powers, rights, and privileges.
Personal liability under this regulation applies only when
					 the Board establishes that, during the period of suspension, the
					 corporation:
(1) Sold tangible
				  personal property in the conduct of its business and collected sales tax
				  reimbursement on the selling price (whether separately itemized or included in
				  the selling price) and failed to remit such tax when due; or
(2) Collected use tax and failed to report
				  and pay the tax; or
(3) Consumed
				  tangible personal property and failed to pay the applicable tax to the seller
				  or 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 18 - Administration-Miscellaneous › Section 1704 - Whole Dollar Reporting-Computations on Returns or Other Documents

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. Any
				  amount required to be reported or shown on any form filed with the board,
				  including any return, statement, supporting schedule, or other document, may be
				  entered at the nearest whole dollar amount. For the purpose of the computation
				  to the nearest whole dollar, a fractional part of a dollar shall be disregarded
				  unless it amounts to one-half dollar ($0.50) or more, in which case the amount
				  shall be increased to the next whole dollar.
(b) Election to Use Whole Dollar Amounts. The
				  election to report using whole dollar amounts must be made at the time of
				  filing the return statement or other document. The election is irrevocable as
				  to that return, statement or other document. However, a new election may be
				  made on the return, statement, or other document filed for a subsequent
				  reporting period.
(c) Computation
				  of Amount to be Reported or Shown. The provisions of paragraph (a) of this
				  regulation apply only to cumulative amounts required to be reported or shown on
				  a return, statement, or other document. The total amount to be reported at the
				  nearest whole dollar must be computed from the aggregate sum of the individual
				  items which include cents.
(d)
				  Computation of Interest and Penalties. If a return, statement, or other
				  document is not filed, or the tax due is not paid, within the time required by
				  law, the computation of any interest and penalty due shall be made from the
				  amount of tax due, computed as provided in this regulation. If the interest and
				  penalty is entered on the return, statement or other document, it may be
				  entered at the nearest whole dollar amount. If the interest and penalty is
				  computed and billed by the board, the billing will be issued showing the full
				  amount due, including cents.
1. New
					 section filed 10-9-87; operative 11-8-87 (Register 87, No.
					 42).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code; and Section
						16302.2,
						Government Code. Reference: Sections
						6452,
						6453,
						6471
						and
						7055,
						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 18 - Administration-Miscellaneous › Section 1705 - Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  In General. A person may be relieved from the liability for the payment of
				  sales and use taxes, including any penalties and interest added to those taxes,
				  when that liability resulted from the failure to make a timely return or a
				  payment and such failure was found by the Board to be due to reasonable
				  reliance on:
(1) Written advice given by the
				  Board under the conditions set forth in subdivision (b) below, or
(2) Written advice in the form of an
				  annotation or legal ruling of counsel under the conditions set forth in
				  subdivision (d) below; or
(3)
				  Written advice given by the Board in a prior audit under the conditions set
				  forth in subdivision (c) below. As used in this regulation, the term "prior
				  audit" means any audit conducted prior to the current examination where the
				  issue in question was examined.
Written advice from the Board may only be relied upon by
					 the person to whom it was originally issued or a legal or statutory successor
					 to that person. Written advice from the Board which was received during a prior
					 audit of the person under the conditions set forth in subdivision (c) below,
					 may be relied upon by the person audited or a person with shared accounting and
					 common ownership with the audited person or by a legal or statutory successor
					 to those persons.
The term "written advice" includes advice that was
					 incorrect at the time it was issued as well as advice that was correct at the
					 time it was issued, but, subsequent to issuance, was invalidated by a change in
					 statutory or constitutional law, by a change in Board regulations, or by a
					 final decision of a court of competent jurisdiction. Prior written advice may
					 not be relied upon subsequent to:
(1)
				  the effective date of a change in statutory or constitutional law and Board
				  regulations or the date of a final decision of a court of competent
				  jurisdiction regardless that the Board did not provide notice of such action;
				  or
(2) the person receiving a
				  subsequent writing notifying the person that the advice was not valid at the
				  time it was issued or was subsequently rendered invalid. As generally used in
				  this regulation, the term "written advice" includes both written advice
				  provided in a written communication under subdivision (b) below and written
				  advice provided in a prior audit of the person under subdivision (c)
				  below.
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 18 - Administration-Miscellaneous › Section 1706 - Drop Shipments

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions. For purposes of this regulation:
(1) "Drop shipment" means and includes any
				  delivery of tangible personal property by an owner or former owner thereof, or
				  factor or agent of that owner or former owner, to a California consumer
				  pursuant to the instructions of a true retailer.
(2) "Drop shipper" means and includes any
				  owner or former owner of tangible personal property, or factor or agent of that
				  owner or former owner, who makes a drop shipment.
(3) "Marketplace" means and includes any
				  place that would be defined by Revenue and Taxation Code section
				  6041.
(4) "Marketplace facilitator" means and
				  includes any person that would be so defined by Revenue and Taxation Code
				  section
				  6041.
(5) "Marketplace seller" means and includes
				  any person that would be so defined by Revenue and Taxation Code section
				  6041.
(6) "Retailer engaged in business in this
				  state" means and includes any person who would be so defined by Revenue and
				  Taxation Code section
				  6203
				  if the person were a retailer.
(7)
				  "True retailer" means and includes any retailer who is not a retailer engaged
				  in business in this state and who makes a sale of tangible personal property to
				  a consumer in California.
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 18 - Administration-Miscellaneous › Section 1707 - Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions.
(1) "Electronic funds transfer"
				  means any transfer of funds, other than a transaction originated by check,
				  draft, or similar paper instrument, that is initiated through an electronic
				  terminal, telephonic instrument, or computer or magnetic tape, so as to order,
				  instruct, or authorize a financial institution to debit or credit an account.
				  Electronic funds transfers shall be accomplished by an automated clearinghouse
				  debit, an automated clearinghouse credit, or by Federal Reserve Wire
				  Transfer.
(2) "Automated
				  clearinghouse" means any federal reserve bank, or an organization established
				  in agreement with the National Automated Clearing House Association, that
				  operates as a clearinghouse for transmitting or receiving entries between banks
				  or bank accounts and which authorizes an electronic transfer of funds between
				  these banks or bank accounts.
(3)
				  "Automated clearinghouse debit" means a transaction in which the state, through
				  its designated depository bank, originates an automated clearinghouse
				  transaction debiting the person's bank account and crediting the state's bank
				  account for the amount due. Banking costs incurred for the automated
				  clearinghouse debit transaction shall be paid by the state.
(4) "Automated clearinghouse credit" means an
				  automated clearinghouse transaction in which the person through his or her own
				  bank, originates an entry crediting the state's bank account and debiting his
				  or her own bank account. Banking costs incurred for the automated clearinghouse
				  credit transaction charged to the state shall be paid by the person originating
				  the credit.
(5) "Federal Reserve
				  Wire Transfer" means any transaction originated by a person and utilizing the
				  national electronic payment system to transfer funds through the federal
				  reserve banks, when that person debits his or her own bank account and credits
				  the state's bank account. Electronic funds transfers pursuant to Revenue and
				  Taxation Code section
				  6479.3
				  may be made by Federal Reserve Wire Transfer only if payment cannot, for good
				  cause, be made according to subdivision (a)(1) of this regulation, and the use
				  of Federal Reserve Wire Transfer is preapproved pursuant to subdivision (h) of
				  this regulation. Banking costs incurred for the Federal Reserve Wire Transfer
				  transaction charged to the person and to the state shall be paid by the person
				  originating the transaction.
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 18 - Administration-Miscellaneous › Appendix A - Certification of Permit - Concessionaires

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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 19 - Bradley-Burns Uniform Local Sales and Use Taxes › Section 1802 - Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
				  General.
(1) Retailers Having One Place of
				  Business. For the purposes of the Bradley-Burns Uniform Local Sales and Use Tax
				  Law, if a retailer has only one place of business in this state, all California
				  retail sales of that retailer in which that place of business participates
				  occur at that place of business unless the tangible personal property sold is
				  delivered by the retailer or his or her agent to an out-of-state destination,
				  or to a common carrier for delivery to an out-of-state destination.
(2) Retailers Having More Than One Place of
				  Business.
(A) If a retailer has more than one
				  place of business in this state but only one place of business participates in
				  the sale, the sale occurs at that place of business.
(B) If a retailer has more than one place of
				  business in this state which participates in the sale, the sale occurs at the
				  place of business where the principal negotiations are carried on. If this
				  place is the place where the order is taken, it is immaterial that the order
				  must be forwarded elsewhere for acceptance, approval of credit, shipment, or
				  billing. For the purposes of this regulation, an employee's activities will be
				  attributed to the place of business out of which he or she
				  works.
(3) Place of
				  Passage of Title Immaterial. If title to the tangible personal property sold
				  passes to the purchaser in California, it is immaterial that title passes to
				  the purchaser at a place outside of the local taxing jurisdiction in which the
				  retailer's place of business is located, or that the property sold is never
				  within the local taxing jurisdiction in which the retailer's place of business
				  is located.
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 19 - Bradley-Burns Uniform Local Sales and Use Taxes › Section 1803 - Application of Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Sales
				  Tax.
(1) In General. Except as stated below,
				  in any case in which state sales tax is applicable, state-administered
				  Bradley-Burns uniform local sales tax is also applicable, if the place of sale
				  is in a county imposing a state-administered local tax. In any case in which
				  state sales tax is inapplicable, state-administered local sales tax is also
				  inapplicable. Thus, if title to the property sold passes to the purchaser at a
				  point outside this state, state-administered local sales tax does not apply
				  regardless of participation in the transaction by a California retailer. As
				  explained in paragraphs (b) and (c), the use tax may apply. If so, the retailer
				  is required to collect the use tax and pay it to the board.
Gross receipts from sales of tangible personal property
					 subject to the local tax shall include delivery charges, when such charges are
					 subject to the state sales or use tax.
(2) Exception. State-administered local sales
				  tax does not apply to certain sales of tangible personal property to operators
				  of aircraft to be used or consumed principally outside the county in which the
				  sale is made if such property is to be used or consumed directly and
				  exclusively in the use of the aircraft as common carriers of persons or
				  property under the authority of the laws of the State of California, the United
				  States, or any foreign government. On and after July 1, 1972, for county tax
				  purposes this exemption is limited to 80 percent of the county
				  tax.
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 19 - Bradley-Burns Uniform Local Sales and Use Taxes › Section 1803.5 - Long-Term Leases of Motor Vehicles

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) PLACE OF USE.
(1) With respect to the long-term lease of a
				  new or used motor vehicle, the place of use for the reporting and transmittal
				  of the local use tax shall be determined as follows.
(A) If the lessor is a California new motor
				  vehicle dealer or leasing company, the place of use of the leased new or used
				  vehicle shall be deemed to be the participating jurisdiction in which is
				  located the lessor's place of business at which the lease is negotiated (as
				  determined under Regulation 1802).
(B) If a lessor who is not a California new
				  motor vehicle dealer or leasing company purchases the vehicle from a new motor
				  vehicle dealer or leasing company, the place of use of the leased vehicle shall
				  be deemed to be the participating jurisdiction in which is located the place of
				  business of the new motor vehicle dealer or leasing company from which the
				  lessor purchased the vehicle.
(C)
				  If a lessor who is not a California new motor vehicle dealer or leasing company
				  purchases a new motor vehicle from a person other than a new motor vehicle
				  dealer, or a used motor vehicle from any source, the place of use of the leased
				  vehicle shall continue to be the participating jurisdiction in which the lessee
				  resides and shall be distributed to that jurisdiction through the countywide
				  pool of the county in which the jurisdiction is located.
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 19 - Bradley-Burns Uniform Local Sales and Use Taxes › Section 1804 - Public Utilities. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 12-19-73; effective thirtieth day thereafter (Register 73, No. 51). For
					 prior history, see Register 72, No. 21.