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 7 - Specific Kinds of Property and Exemptions Generally › Section 1593 - Aircraft and Aircraft Parts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) "Aircraft." As used herein, the term
				  "aircraft" means any contrivance designed for powered navigation in the air
				  except a rocket or missile.
(2)
				  "Common Carrier." As used herein, the term "common carrier" means any person
				  who engages in the business of transporting persons or property for hire or
				  compensation and who offers his or her services indiscriminately to the public
				  or to some portion of the public.
(3) "Component Part." As used in subdivision
				  (b)(2), the term "component part" means an item incorporated by securing to the
				  aircraft in compliance with Federal Aviation Administration (FAA) requirements,
				  or United States military equivalent, related to the maintenance, repair,
				  overhaul, or improvement of the aircraft which part is essentially associated
				  with the functional aspects of the aircraft, including those related to safety
				  and air worthiness.
(A) Examples of property
				  which are component parts are engines, passenger seats, and landing gear; items
				  replaced, repaired, or overhauled according to manufacturer service bulletins;
				  items required by air worthiness directives issued by the FAA; life limited
				  parts; and cargo and baggage containers which are designed to be secured, and
				  which are secured, to the aircraft during flight.
(B) Examples of property which are not
				  component parts are general expense items or comfort-related items such as
				  attendant carts, blankets, pillows, or serving
				  utensils.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Section 1597 - Property Transferred or Sold by Certain Nonprofit Organizations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General.
				  Sections
				  6018.9,
				  6018.10,
				  6359.3,
				  6360,
				  6361,
				  6361.1
				  and
				  6370
				  of the Revenue and Taxation Code provide that certain organizations are
				  consumers and not retailers of specified kinds of tangible personal property
				  under certain conditions. The subsections which follow describe the
				  organizations and the kind of tangible personal property involved.
(b) Flags Sold by Nonprofit Veterans'
				  Organizations. Any nonprofit veterans' organization is a consumer of and shall
				  not be considered a retailer of flags of the United States which it sells where
				  the profits are used solely and exclusively in furtherance of the purpose of
				  the organization.
(c) Prisoners of
				  War Bracelets Transferred by Charitable Organizations. Any charitable
				  organization qualifying for the welfare exemption from property taxation under
				  section
				  214
				  of the Revenue and Taxation Code is the consumer of bracelets designed to
				  commemorate American prisoners of war, which it distributes, whether or not a
				  contribution is made to such organization, where the profits are used solely
				  and exclusively in furtherance of the purposes of such organization.
(d) Handcrafted or Artistic Tangible Personal
				  Property Sold by Certain Qualified Organizations. Any organization which is
				  exempt from taxation under Section
				  501(c)(3) of the
				  Internal Revenue Code (26 U.S.C.A.); which, as its primary purpose, provides
				  services to individuals with developmental disabilities or, effective August 3,
				  1995, to children with severe emotional disturbances, and which does not
				  discriminate on the basis of race, sex, nationality, or religion is the
				  consumer and not the retailer of any tangible personal property sold by them if
				  all of the following conditions are met:
(1)
				  The tangible personal property is of a handcrafted or artistic nature and is
				  designed, created, or made by individuals with developmental disabilities or,
				  effective August 3, 1995, by children with severe emotional disturbances, who
				  are members of, or receive services from, the qualified organization.
(2) The price of each item of tangible
				  personal property sold does not exceed twenty dollars ($20), or ten dollars
				  ($10) if sold prior to August 3, 1995.
(3) The qualified organization's sales are
				  made on an irregular or intermittent basis.
(4) The qualified organization's profits from
				  the sales are used exclusively in furtherance of the purposes of the
				  organization.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Section 1598 - Motor Vehicle and Aircraft Fuels

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General. Sales tax or use tax applies
				  to the sale or use of fuel for propelling motor vehicles or aircraft or for
				  other purposes, except as stated below.
(b) Exceptions.
(1) Neither the sales tax nor the use tax
				  applies to the sale or use of motor vehicle fuel used in propelling aircraft,
				  the distribution of which in this state is subject to the tax imposed by Part 2
				  (commencing with Section
				  7301) of Division 2 of the Revenue
				  and Taxation Code. This type of fuel includes gasoline and similar fuels but
				  does not include aircraft jet fuel. (See subdivision (i) for requirements for
				  supporting aircraft fuel exemptions.)
(2) Neither the sales tax nor the use tax
				  applies to the sale or use of aircraft fuel sold to an air common carrier for
				  immediate consumption or shipment in its business as an air common carrier on a
				  flight whose final destination is a foreign destination (see Regulation 1621,
				  Sales to Common Carriers).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Section 1598.1 - Diesel Fuel Prepayment Exemption

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) "Bulk deliveries" mean transfers of
				  diesel fuel into storage tanks holding 500 gallons or more.
(2) "Cardlock, keylock, or other unattended
				  mechanism" means an unattended, completely automated fueling station at which a
				  purchaser obtains diesel fuel through use of a coded card or key and an access
				  code. Charges for sales of diesel fuel to customers are usually consolidated at
				  a central location and periodically invoiced to the purchaser.
(3) A "diesel fuel consumer" or "diesel fuel
				  consumers" mean a person or persons that use diesel fuel in a manner that
				  qualifies for the partial sales and use tax exemption set forth in Revenue and
				  Taxation Code section
				  6357.1
				  and Regulation 1533.2,
Diesel Fuel Used in Farming Activities or Food
				  Processing
.
(4) "Diesel
				  fuel," for purposes of the imposition of the prepayment of sales tax, is
				  defined in Revenue and Taxation Code section
				  6480(c)
				  (by reference to Revenue and Taxation Code section
				  60022)
				  and means any liquid that is commonly or commercially known or sold as a fuel
				  that is suitable for use in a diesel-powered highway vehicle. A liquid meets
				  this requirement if, without further processing or blending, the liquid has
				  practical and commercial fitness for use in the engine of a diesel-powered
				  highway vehicle. However, a liquid does not possess this practical and
				  commercial fitness solely by reason of its possible or rare use as a fuel in
				  the engine of a diesel-powered highway vehicle.
Diesel fuel does not include gasoline, kerosene, liquefied
					 petroleum gas, natural gas in liquid or gaseous form, or
					 alcohol.
(5) "Qualified
				  retailer" means a person who meets the requirements of subdivisions (b)(1)
				  through (b)(5).
(6) "Seller" means
				  either the supplier or the wholesaler, as those terms are defined in Revenue
				  and Taxation Code section
				  6480(c),
				  that sells diesel fuel to a qualified retailer.
(7) "Total taxable sales" means the gross
				  receipts from the sale of tangible personal property subject to tax, including
				  sales of diesel fuel.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Section 1598.5 - Organic Fuels and Waste Byproducts Used for Fuel Purposes. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 12-22-80 as an emergency; effective upon filing (Register 80, No.
					 52). A Certificate of Compliance must be transmitted to OAL within 120 days or
					 emergency language will be repealed on 4-21-81.
2. Order of Repeal
					 of 12-22-80 order filed 12-26-80 by OAL pursuant to Government Code Section
					 11349.6
					 (Register 80, No. 52).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6358.1,
						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 7 - Specific Kinds of Property and Exemptions Generally › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Click
					 here to view image
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 8 - Food Products and Meals › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Sales Tax Exemption Certificate Supporting
					 Exemption Under Section
					 6359.1
The undersigned certifies that it is an air carrier engaged
					 in interstate or foreign commerce and that the hot prepared food products
					 purchased from ______________________________ will be consumed by passengers on
					 its flights.
The undersigned further certifies that it understands and
					 agrees that if the property purchased under this certificate is used by the
					 purchaser for any purpose other than that specified above, the purchaser shall
					 be liable for sales tax as if it were a retailer making a retail sale of the
					 property at the time of such use, and the sales price of the property to it
					 shall be deemed the gross receipts from such sale.
___________________________
Date Certificate Given
___________________________
Purchasing Air Carrier
(company name)
___________________________
Address
___________________________
Signed By
(signature of authorized person)
___________________________
(print or type name)
___________________________
Title
(owner, partner, purchasing agent, etc.)
___________________________
Seller's Permit No. (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 8 - Food Products and Meals › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Sales Tax Exemption Certificate
Supporting Exemption Under Section 6359.1
Image
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections 6006,6012, 6359, 6359.1,
						6359.45, 6361, 6363, 6363.5, 6363.6, 6363.8, 6370, 6373, 6374 and 6376.5,
						Revenue and Taxation Code. Food Products Generally, see Regulation 1602.
						Alcoholic Beverages, tax reimbursements when served with, see Regulation 1700.
						"Free" meals with purchased meals, see Regulation 1670. Meals served to
						patients and inmates of an institution, see Regulation 1503. Vending Machines,
						when considered selling meals, see Regulation 1574. Meals at summer camps, see
						Regulation 1506(e). Parent-Teacher associations as consumers, see Regulation
						1597.
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 9 - Special Provisions Affecting Vehicles, Vessels and Aircraft › Section 1610 - Vehicles, Vessels and Aircraft

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions. For purposes of this regulation the following definitions govern:
(1) "Vehicle." "Vehicle" means:
(A) Any device by which any person or
				  property may be propelled, moved or drawn upon a highway, excepting a device
				  moved by human power or used exclusively upon stationary rails or tracks and
				  excepting a device that is not required to be registered under the Vehicle
				  Code. "Vehicle" does not include a mobilehome or commercial coach required to
				  be registered under the Health and Safety Code. "Vehicle" includes trailer
				  coaches which are required to be registered with the Department of Motor
				  Vehicles.
(B) Off-highway motor
				  vehicles subject to identification under Division 16.5 (commencing with section
				  38000) of the Vehicle Code.
				  "Vehicle" does not include automatic bale wagon.
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 9 - Special Provisions Affecting Vehicles, Vessels and Aircraft › Section 1610.2 - Mobilehomes and Commercial Coaches

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions. For purposes of this
				  regulation, the following definitions govern:
(1) "Mobilehome" means a structure
				  transportable in one or more sections, designed and equipped to contain not
				  more than two dwelling units to be used with or without a foundation system. A
				  "dwelling unit" consists of one or more habitable rooms which are designed to
				  be occupied by one family with facilities for living, sleeping, cooking,
				  eating, and sanitation. "Mobilehome" does not include a recreational vehicle,
				  commercial coach, or factory built housing as defined in Section
				  19971
				  of the Health and Safety Code.
(2)
				  "Commercial Coach" means a structure transportable in one or more sections,
				  designed and equipped for human occupancy for industrial, professional, or
				  commercial purposes, which is required to be moved under permit, and shall
				  include a trailer coach. "Trailer coach" means a vehicle, other than a motor
				  vehicle, designed for human habitation, or human occupancy for industrial,
				  professional, or commercial purposes, for carrying property on its own
				  structure, and for being drawn by a motor vehicle.
(3) "Used Mobilehome" means a mobilehome that
				  was previously sold and registered or titled with the Department of Housing and
				  Community Development, or with an appropriate agency or authority, or any other
				  state, District of Columbia, territory or possession of the United States or a
				  foreign state, province, or country.
(4) "Current Recognized Value Guide" means
(1) the Kelley Blue Book Manufactured Housing
				  and Mobilehome Guide or
(2) the
				  National Automobile Dealer Associations's (NADA) Mobilehome Manufactured
				  Housing Appraisal Guide, which is the current guide for the period in which the
				  sale, storage, use or other consumption occurs.
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 10 - Matters Involving the Federal Government › Section 1614 - Sales to the United States and Its Instrumentalities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Generally. Sales tax does not apply to
				  sales to:
(1) The United States or its
				  unincorporated agencies and instrumentalities.
(2) Any incorporated agency or
				  instrumentality of the United States wholly owned by either the United States,
				  or by a corporation wholly owned by the United States.
(3) The American National Red Cross, its
				  chapters and branches.
(4)
				  Incorporated federal instrumentalities not wholly owned by the United States,
				  unless federal law permits taxing the instrumentality. Examples of incorporated
				  federal instrumentalities exempt from tax are federal reserve banks, federal
				  credit unions, federal land banks, and federal home loan banks.
Application of the use tax to the storage, use, or other
					 consumption of tangible personal property by agencies or instrumentalities of
					 the United States is prohibited unless federal law permits taxing the agency or
					 instrumentality.
Where payment for tangible personal property sold or
					 consumed in this state is made partly by the United States or its
					 instrumentalities and partly by nonexempt persons, the payment is exempt to the
					 extent of the United States' or its instrumentality's share provided it is made
					 directly to the vendor by the United States or its instrumentality. If the
					 nonexempt party makes full payment and then seeks reimbursement from the United
					 States or its instrumentality, the entire amount is taxable even though the
					 United States or its instrumentality may reimburse the party in full or in
					 part.
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 10 - Matters Involving the Federal Government › Section 1615 - United States Contractors. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
					 Renumbering from former Section
					 1922 filed 11-3-71; effective
					 thirtieth day thereafter (Register 71, No. 45). For prior history, see Register
					 55, No. 14.
2. Repealer filed 2-25-76; designated effective 4-1-76
					 (Register 76, No. 9).
Note: Authority cited: Section
						6384,
						Revenue and Taxation Code; Section
						9 of Chapter 681, Statutes of
						1941. Additional authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6006-
						6010,
						6012,
						6015,
						6016.3,
						6016.5,
						6054.5,
						6055,
						6203.5,
						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 10 - Matters Involving the Federal Government › Section 1617 - Federal Taxes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Federal Excise Taxes on Retail Sales.
Gross receipts subject to sales tax and the sales price
					 subject to use tax do not include the amount of any federal tax imposed upon or
					 with respect to retail sales whether imposed upon the retailer or upon the
					 consumer and regardless of whether the amount of federal tax is stated to the
					 consumer as a separate charge.
Retailers must retain records to show that the amounts
					 deducted as federal tax have been returned to the United States or will be
					 returned to the United States.
(b) Other Federal Excise Taxes.
(1) Except as indicated in subdivisions
				  (b)(2) and (b)(3), gross receipts subject to sales tax and the sales price
				  subject to use tax include the amount of any federal excise tax included in the
				  prices of the property sold, even though the manufacturer or importer is also
				  the retailer thereof, and it is immaterial whether or not the amount of such
				  tax is stated as a separate charge.
(2) Prior to July 1, 1995, gross receipts
				  subject to sales tax and the sales price subject to use tax do not include the
				  amount of the federal excise tax imposed pursuant to section
				  4091 of the Internal Revenue Code
				  with respect to diesel fuel or jet fuel for which the purchaser obtains either
				  a direct refund or credit against his or her income tax.
(3) Beginning July 1, 1995, gross receipts
				  subject to sales tax and the sales price subject to use tax do not include the
				  federal excise tax imposed pursuant to Section
				  4081 or
				  4091 of the Internal Revenue Code
				  with respect to gasoline, diesel, or jet fuel for which the purchaser obtains
				  either a direct refund or credit against his or her income
				  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 10 - Matters Involving the Federal Government › Section 1618 - United States Government Supply Contracts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) "United States Government supply
				  contract" means a contract with the United States to furnish, or to fabricate
				  and furnish, tangible personal property including ships, aircraft, ordnance, or
				  equipment, whereby title to tangible personal property purchased for use in
				  fulfilling the contract passes to the United States pursuant to the title
				  provisions contained in the contract before the contractor uses the property to
				  perform the function or act for which the property was designed or
				  manufactured. The term "U.S. Government supply contract" does not include
				  contracts to construct improvements on or to real property or to the purchase
				  of tangible personal property for use in fulfilling such contracts.
(2) "Direct consumable supplies" means
				  supplies, tools, or equipment consumed in the performance of a contract which
				  are specifically identified to the contract and the actual cost of which is
				  charged as a direct item of cost to the specific contract. Effective June 14,
				  2007, "Tools" as used in this definition includes "special tooling" that was
				  previously covered by Federal Acquisition Regulation (FAR) 52.245-17.
(3) "Overhead materials" means supplies
				  consumed in the performance of a contract the cost of which is charged to an
				  overhead expense account and then allocated to various contracts based on
				  generally accepted accounting principles and consistent with government cost
				  accounting standards.
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 11 - Interstate and Foreign Commerce › Section 1620.2 - Beverages Sold or Served by Carriers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) Carrier. "Carrier" means any person or
				  firm who engages in the business of transporting by vehicle, train, vessel, or
				  aircraft persons or property for hire or compensation. The term includes common
				  and contract carriers engaged in intrastate, interstate or foreign commerce. It
				  does not include, however, the National Railroad Passenger Corporation
				  (Amtrack).
(2) Trans-State Trip.
				  "Trans-state trip" means the act of crossing California territory or airspace
				  during a continuous journey between points outside this state without stopping
				  or landing in this state.
(3)
				  Taxable Beverages. "Taxable beverages" means all beverages sold or served by
				  carriers except beverages described as food products in Section
				  6359
				  of the Revenue and Taxation Code and Regulation 1602.
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 11 - Interstate and Foreign Commerce › Section 1621 - Sales to Common Carriers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Definitions.
(1) Common Carrier. As used
				  herein the term "common carrier" means any person who engages in the business
				  of transporting persons or property for hire or compensation and who offers
				  these services indiscriminately to the public or to some portion of the public.
				  With respect to water transportation the term includes any vessel engaged, for
				  compensation, in transporting persons or property in interstate or foreign
				  commerce. This includes those vessels commonly called "ocean tramps,"
				  "trampers," or "tramp vessels."
(2)
				  Foreign Air Carrier. As used herein, the term "foreign air carrier" means any
				  person, not a citizen of the United States, who undertakes, whether directly or
				  indirectly or by lease or any other arrangement, to engage in foreign air
				  transportation.
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 12 - Matters Involving Transportation of Property › Section 1629 - Goods Damaged in Transit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Sales Tax. If damage to goods in transit to the consumer occurs after the
				  "sale" as defined in section
				  6006
				  of the Revenue and Taxation Code is made, sales tax applies to the sale. If the
				  damage occurs prior thereto, sales tax applies as follows:
(1) If the goods are destroyed, tax does not
				  apply to damages paid the retailer for their destruction.
(2) If the goods are not destroyed, and are
				  sold at retail in their damaged condition, tax applies to that portion of the
				  total amount paid to the retailer representing the fair retail value of the
				  goods in their damaged condition.
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 12 - Matters Involving Transportation of Property › Section 1630 - Packers, Loaders, and Shippers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  In General--Definitions. Packers, loaders, and shippers (hereinafter
				  collectively called "shippers") purchase tangible personal property to be used
				  in conditioning the goods to be shipped and to preserve, protect, and contain
				  the goods during transportation. Such property includes, but is not limited to,
				  the following:
(1) Property Used to Condition
				  the Goods for Shipment or to Preserve and Protect the Goods During Shipment.
bracing materials
ice and dry
							 ice
car strips
miscellaneous pre-
cleaning compounds
servatives
degreasing compounds
rust
							 preventing
derusting compounds
compounds
dunnage or "loose"
salt
lumber
solvents
(except as otherwise
							 specified
tarpaulin (weather
in (2) below gas (including
							 dispensers)
protection)
(2)
				  Property Used as Containers or as Parts of Containers of the Goods Shipped.
bags
gummed tape
barrels
kegs
bottles
lumber (including
boxes
"loose" lumber
cans
used in the same
carboys
manner and for the
cartons
same purpose as
crates
pallets)
cylinders
pallets
drums
sacks
excelsior and other
strapping
packing and crating
twine
material
wrapping paper
(3)
				  Property that when Physically Incorporated in the Final Product Being Sold is a
				  Sale for Resale.
wax and fungicide
post harvest protective shields
protective coatings
salt, acids & caustics
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 12 - Matters Involving Transportation of Property › Section 1632 - C.O.D. Fees

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
On and after July 1, 1970, tax applies to any C.O.D. fee
					 paid by the retailer's customer on taxable C.O.D. sales except where the C.O.D.
					 fee is not included in the invoice and the carrier collects it from the
					 retailer's customer and retains it.
1. New
					 section filed 3-30-70; effective thirtieth day thereafter (Register 70, No.
					 14).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6011
						and
						6012,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 12 - Matters Involving Transportation of Property › Appendix - Appendix

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Examples of Contract for Delivered Price.
(1) The contract for sale provides for the
				  sale of property for $100 per unit delivered to the purchaser.
(2) The contract for sale provides for the
				  sale of property for $100 per unit "which includes cost of delivery at $10 per
				  unit."
(3) The contract for sale
				  provides for the sale of property for $100 per unit delivered, freight
				  prepaid.
(4) The contract for sale
				  provides for the sale of property for $100 per unit freight collect and
				  allowed.
(5) The contract for sale
				  calls for the sale of property for a guaranteed price of $100 consisting of $90
				  plus $10 freight.
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 13 - Credit Transactions › Section 1641 - Credit Sales and Repossessions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General. If tangible personal property
				  is sold on credit, either under a security agreement, or otherwise the whole
				  amount of the contract is taxable, unless the retailer keeps adequate and
				  complete records to show separately the sales price of the tangible personal
				  property, and the insurance, interest, finance, and carrying charges made in
				  the contract. If such records are kept by the retailer, the insurance,
				  interest, finance and carrying charges may be excluded from the computation of
				  the tax.
(b) Contracts Designated
				  as Leases. If tangible personal property is, for all intents and purposes,
				  sold, but the transaction is designated as a lease or rental for the purpose of
				  retaining title in the seller as security for payment of the purchase price, or
				  for the purpose of avoiding the tax, the transaction is taxable as a sale under
				  a security agreement.
(c) Due Date
				  of Tax. The total amount of the tax on the entire sales price in credit
				  transactions is due and payable on the due date of the return to be filed after
				  the close of the reporting period in which the sale is made. No reduction in
				  the amount of tax payable by the retailer is allowable by reason of his
				  transfer at a discount of a sale under security agreements or other evidence of
				  indebtedness.
(d) Repossessions. No
				  deduction is allowable in the event that property sold on credit is repossessed
				  except where the entire consideration paid by the purchaser is refunded to him
				  or where a credit for a worthless account is allowable.
1. New
					 section filed 1-9-70; effective thirtieth day thereafter (Register 70, No.
					 2).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6006,
						6011
						and
						6012,
						Revenue and Taxation Code. Bad Debts, see regulations 1642, Returns, defects,
						replacements, see regulation 1655, Personal Property Leases Generally, see
						regulation 1660.
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 13 - Credit Transactions › Appendix 1 - Example of Computing Allowable Bad Debt Deduction for a Repossessed Vehicle Using PRO Rata Method

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
I. Step One. Compute the Repossession Loss
					 Per Records
a.
Retail sales
							 price
$12,000
b.
Taxable fees (i.e., doc/smog)
230
c.
Total amount subject to
							 tax
12,230
(a+b)
d.
Sales Tax (6%)
734
(c*.06)
e.
License Fees
240
f.
Other non-taxables
0
g.
Total non-taxable
							 charges
974
(d+e+)
h.
Total sales
							 price
13,204
(c+g)
i.
Down payment
2,000
j.
Balance on
							 contract
11,204
(h-i)
k.
Finance charges/accrued interest
3,000
l.
Total contract
							 value
14,204
(j+k)
m.
Payments received on contract
2,100
n.
Balance on date of
							 repossession
12,104
(l-m)
o.
Unearned finance charges
2,750
p.
Net contract
							 balance
9,354
(n-o)
q.
Value of repossession
6,000
r.
Repossession loss per
							 records
$
							 3,354
II. Step Two. Compute the Taxable Percentage
					 of Loss.
This is done by dividing the total amount subject to tax
					 (line c) by the total sales price (line h).
12,230 / 13,204 = 92.62%.
III. Step Three. Compute the Allowable
					 Deduction.
This is done by multiplying the taxable percentage of loss
					 (step Two) by the repossession loss per records (step One).
92.62% * 3,354
=
$3,106.47
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 13 - Credit Transactions › Appendix 2 - Consolidation of Allowable Bad Debt Deduction for Multiple Repossessed Vehicles Using PRO Rata Method

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
(J)
(K)
(L)
(M)
(N)
Date of
							 Repossession
Car #
Sales
							 Price of MdseA
Sales Tax
							 (6%)
License Fee
Insurance
							 (Net)
B
Total Sales
							 Price
Down Payment
Balance to
							 Finance
Finance Charges
							 (Net)C
Net Contract
							 Balance
Payments
Value of
							 Repossession
Repossession Loss Per
							 Records
[C*.06]
[C...F]
[G-H]
[I+J]
[K-L-M]
09-30-00
507
$ 9,000
$
							 540
$160
$200
$ 9,900
$2,000
$
							 7,900
$ 400
$ 8,300
$1,900
$
							 5,000
$1,400
10-27-00
521
8,000
480
140
160
8,780
1,700
7,080
350
7,430
1,650
4,400
1,380
11-04-00
540
6,000
360
110
120
6,590
1,300
5,290
260
5,550
1,250
3,300
1,000
12-09-00
575
5,000
300
90
100
5,490
1,100
4,390
200
4,590
1,000
2,700
890
Totals
$28,000
$1,680
$500
$580
$30,760
$6,100
$24,660
$1,210
$25,870
$5,800
$15,400
$4,670
(1)
(2)
(3)
[Computation of the Taxable Percentage
							 of Loss:
$28,000(1) =
							 91.03%
$30,760(2)
Computation of Allowable Deduction:
91.03% x
							 $4,670(3) = $4,251]
A Includes
							 taxable amounts, such as doc and smog fees.
B Original
							 insurance charge less rebate of unearned premium.
C Total
							 finance charges per contract less unearned charges.
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 13 - Credit Transactions › Section 1643 - Debit Card Charges

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Generally, tax does not apply to automated teller machine
					 (A.T.M.) charges when an access device (commonly known as a debit card or
					 credit card) is issued to make a cash withdrawal from, or to engage in any
					 other transaction that is not subject to tax at, an A.T.M. The transaction is
					 not regarded as a sale of tangible personal property but is a nontaxable
					 financial transaction.
Debit cards may also be used by consumers to pay for a
					 retail purchase of tangible personal property. Gross receipts from the retail
					 sale of tangible personal property do not include debit card charges which the
					 retailer may collect from the customer when all of the following apply:
(1) the debit card charges are separately
				  stated,
(2) the consumer would not
				  incur the charge if he or she did not use the debit card,
(3) the fee is not calculated as a percentage
				  of the amount of the purchase, and
(4) the charge is reasonably related to the
				  cost of the transaction to the retailer.
Under these circumstances, the charge is regarded as a cash
					 access fee and is not subject to tax.
1. New
					 section filed 8-23-96; operative 9-22-96 (Register 96, No.
					 34).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections
						6011
						and
						6012,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 14 - Exchanges, Returns, Defects › Section 1654 - Barter, Exchange, "Trade-INS" and Foreign Currency Transactions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Barter and Exchange Generally. The terms
				  "sale" and "purchase" as defined in sections
				  6011 and
				  6012 respectively, include
				  exchange and barter, and gross receipts and sales price constituting the
				  measure of tax include the amount allowed by a retailer to his customer for
				  property or services of any kind. Thus, the operator of an "exchange" where
				  customers pay for their purchases of tangible personal property entirely or in
				  part by other property is a retailer and taxable upon his gross receipts,
				  unless his sales are insufficient in number, scope and character to constitute
				  an activity requiring the holding of a seller's permit.
(b) Merchandise Traded In.
(1) In General. When merchandise is "traded
				  in" on the purchase price of other merchandise, the retailer accepting the
				  trade-in must include in the measure of tax the amount agreed upon between
				  seller and buyer as the allowance for the merchandise traded in. Should,
				  however, the board find that the allowance stated in the agreement is less than
				  the fair market value, it shall be presumed that the allowance actually agreed
				  upon is such market value.
(2)
				  Discount and Trade-In Allowance on Same Transaction. Although discounts allowed
				  and taken by purchasers are not a part of taxable gross receipts, if there is a
				  trade-in and also a discount, the contract between seller and buyer must make
				  it clear that the parties contract for both a trade-in allowance and for a
				  discount. Otherwise, the amount of the claimed discount will be considered to
				  be an overallowance, and the total sales price will be subject to
				  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 16 - Resale Certificates; Demonstration; Gifts and Promotions › Section 1668 - Sales for Resale

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Resale Certificate.
The burden of proving that a sale of tangible personal
					 property is not at retail is upon the seller unless the seller timely takes in
					 good faith a certificate from the purchaser that the property is purchased for
					 resale. If timely taken in proper form as set forth in subdivision (b) and in
					 good faith from a person who is engaged in the business of selling tangible
					 personal property and who holds a California seller's permit as required by
					 Regulation 1699,
Permits
, the certificate relieves the seller
					 from liability for the sales tax and the duty of collecting the use tax. A
					 certificate will be considered timely if it is taken at any time before the
					 seller bills the purchaser for the property, or any time within the seller's
					 normal billing and payment cycle, or any time at or prior to delivery of the
					 property to the purchaser. A resale certificate remains in effect until revoked
					 in writing.
(b) Form of
				  Certificate.
(1) Any document, such as a
				  letter or purchase order, timely provided by the purchaser to the seller will
				  be regarded as a resale certificate with respect to the sale of the property
				  described in the document if it contains all of the following essential
				  elements:
(A) The signature of the purchaser,
				  purchaser's employee, or authorized representative of the purchaser.
(B) The name and address of the
				  purchaser.
(C) The number of the
				  seller's permit held by the purchaser. If the purchaser is not required to hold
				  a permit because the purchaser sells only property of a kind the retail sale of
				  which is not taxable, e.g., food products for human consumption, or because the
				  purchaser makes no sales in this state, the purchaser must include on the
				  certificate a sufficient explanation as to the reason the purchaser is not
				  required to hold a California seller's permit in lieu of a seller's permit
				  number.
(D) A statement that the
				  property described in the document is purchased for resale. The document must
				  contain the phrase "for resale." The use of phrases such as "nontaxable,"
				  "exempt," or similar terminology is not acceptable. The property to be
				  purchased under the certificate must be described either by an itemized list of
				  the particular property to be purchased for resale, or by a general description
				  of the kind of property to be purchased for resale.
(E) Date of execution of document. (An
				  otherwise valid resale certificate will not be considered invalid solely on the
				  ground that it is undated.)
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 A - California Resale Certificate

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
I HEREBY CERTIFY:
___________________________
1. I hold valid seller's permit number
2. I am engaged in the business of selling the following
					 type of tangible personal property:
___________________________
3. This certificate is for the purchase
					 from__________________________________________________[Vendor's name]of the
					 item(s) I have listed in paragraph 5 below.
4. I will resell the item(s) listed in paragraph 5, which I
					 am purchasing under this resale certificate in the form of tangible personal
					 property in the regular course of my business operations, and I will do so
					 prior to making any use of the item(s) other than demonstration and display
					 while holding the item(s) for sale in the regular course of my business. I
					 understand that if I use the item(s) purchased under this certificate in any
					 manner other than as just described, I will owe tax based on each item's
					 purchase price or as otherwise provided by law.
5. Description of property to be purchased for
					 resale:
___________________________
___________________________
___________________________
6. I have read and understand the following:
For Your Information:
A person may be guilty
					 of a misdemeanor under Revenue and Taxation Code section
					 6094.5
					 if the purchaser knows at the time of purchase that he or she will not resell
					 the purchased item prior to any use (other than retention, demonstration, or
					 display while holding it for resale) and he or she furnishes a resale
					 certificate to avoid payment to the seller of an amount as tax. Additionally, a
					 person misusing a resale certificate for personal gain or to evade the payment
					 of tax is liable, for each purchase, for the tax that would have been due, plus
					 a penalty of 10 percent of the tax of $500, whichever is more.
Name of Purchaser
Signature of Purchaser, Purchaser's
							 Employee or Authorized Representative
Printed Name of Person Signing
Title
Address of Purchaser
Telephone Number
Date
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 A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Resale Certificate
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 16 - Resale Certificates; Demonstration; Gifts and Promotions › Appendix - Appendix

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In determining 1/40th or 1/60th of the purchase price of
					 vehicles, the following schedule may be used:
Purchase Price
Median
of Vehicle
Cost
1/40th
1/60th
$ 900
to
$1,500
$1,200
$ 30
$ 20
1,500
to
2,100
1,800
45
30
2,100
to
2,700
2,400
60
40
2,700
to
3,300
3,000
75
50
3,300
to
3,900
3,600
90
60
3,900
to
4,600
4,200
105
70
4,500
to
5,100
4,800
120
80
5,100
to
5,700
5,400
135
90
5,700
to
6,300
6,000
150
100
6,300
to
6,900
6,600
165
110
6,900
to
7,500
7,200
180
120
7,500
to
8,100
7,800
195
130
8,100
to
8,700
8,400
210
140
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Sections 6094,6244 and 6403, Revenue and
						Taxation Code.