Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Sales And Use Tax Regulations

Article 6. Specific Businesses Engaged in Retailing

Regulation 1569

Regulation 1569. Consignees and Lienors of Tangible Personal Property for Sale.

Reference: Section 6015, Revenue and Taxation Code.

Sales by court-appointed officers, see Regulation 1573.

A person who has possession of property owned by another, and also the power to cause title to that property to be transferred to a third person without any further action on the part of its owner, and who exercises such power, is a retailer when the party to whom title is transferred is a consumer. Tax applies to his gross receipts from such a sale.

Pawnbrokers, storage men, mechanics, artisans, or others selling the property to enforce a lien thereon, are retailers with respect to sales of the property to consumers and tax applies to the receipts from such sales.

History: Effective August 1, 1933.

Adopted as of January 1, 1945, as a restatement of previous rulings.

Amended and renumbered November 3, 1969, effective December 5, 1969.