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Business Taxes Law Guide – Revision 2023
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 3. Manufacturers, Producers, Processors (View entire article)
- 1524 Manufacturers of Personal Property
- 1525 Property Used in Manufacturing
- 1525.1 Manufacturing Aids
- 1525.2 Manufacturing Equipment [Repealed.]
- 1525.3 Manufacturing Equipment—Leases of Tangible Personal Property [Repealed.]
- 1525.4 Manufacturing, Research and Development, and Electric Power Equipment
- 1525.5 Manufacturing By-Products and Joint-Products
- 1525.7 Rural Investment Tax Exemption [Repealed.]
- 1526 Producing, Fabricating and Processing Property Furnished by Consumers—General Rules
- 1527 Sound Recording
- 1528 Photographers, Photocopiers, Photo Finishers and X-Ray Laboratories
- 1529 Motion Pictures
- 1530 Foundries
- 1531 Fur Dressers and Dyers
- 1532 Teleproduction or Other Postproduction Service Equipment
- 1533 Liquefied Petroleum Gas
- 1533.1 Farm Equipment and Machinery
- 1533.2 Diesel Fuel Used in Farming Activities or Food Processing
- 1534 Timber Harvesting Equipment and Machinery
- 1535 Racehorse Breeding Stock