Laws, Regulations and Annotations
Lawguide Search
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 16. Resale Certificates; Demonstration, Gifts and Promotions (View entire article)
- 1667 Exemption Certificates
- 1668 Sales for Resale
- 1669 Demonstration, Display and Use of Property Held for Resale—General
- 1669.5 Demonstration, Display, and Use of Property Held for Resale—Vehicles
- 1670 Gifts, Marketing Aids, Premiums and Prizes
- 1671 Trading Stamps and Related Promotional Plans
- 1671.1 Discounts, Coupons, Rebates, and Other Incentives