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Business Taxes Law Guide—Revision 2025
Sales And Use Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 4. Sales and Use Tax
Article 1. Service Enterprises (View entire article)
- 1501 Service Enterprises Generally
- 1501.1 Research and Development Contracts
- 1502 Computers, Programs, and Data Processing
- 1502.1 Word Processing
- 1503 Hospitals and other Medical Service Facilities, Institutions and Homes for the Care of Persons
- 1504 Mailing Lists and Services
- 1505 Funeral Directors
- 1506 Miscellaneous Service Enterprises
- 1507 Technology Transfer Agreements