Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Sales And Use Tax Law


Article 2. Permits

Section 6066.4

6066.4. Providing of seller's permit to cities and counties. A city, county, or city and county may require each person desiring to engage in business in that jurisdiction for the purposes of selling tangible personal property to provide his or her seller's permit account number, if any.

History—Added by Stats. 1999, Ch. 908, (AB 990), in effect January 1, 2000. Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, deleted subdivision letter designation (a) before "A city, county," and deleted former subdivision (b) which provided "(b) This section shall remain in effect only until January 1, 2004, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2004, deletes or extends that date."

Note.—Sec. 3, Stats. 1999, Ch. 908,(AB 990), requires that, on or before January 1, 2003, the State Board of Equalization shall report to the Legislature the amount of sales and use tax revenues collected from persons not previously registered by the board and the board's cost to administer the provisions of this act.