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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 7. Specific Kinds of Property and Exemptions Generally (View entire article)
- 1584 Membership Fees
- 1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices
- 1586 Works of Art and Museum Pieces for Public Display
- 1587 Animal Life, Feed, Drugs and Medicines
- 1588 Seeds, Plants and Fertilizer
- 1589 Containers and Labels
- 1590 Newspapers and Periodicals
- 1591 Medicines and Medical Devices
- 1591.1 Specific Medical Devices, Appliances, and Related Supplies
- 1591.2 Wheelchairs, Crutches, Canes, and Walkers
- 1591.3 Vehicles for Physically Handicapped Persons
- 1591.4 Medical Oxygen Delivery Systems
- 1592 Eyeglasses and Other Ophthalmic Materials
- 1593 Aircraft and Aircraft Parts
- 1594 Watercraft
- 1595 Occasional Sales—Sale of a Business—Business Reorganization
- 1596 Buildings and Other Property Affixed to Realty
- 1597 Property Transferred or Sold by Certain Nonprofit Organizations
- 1598 Motor Vehicle and Aircraft Fuels
- 1598.1 Diesel Fuel Prepayment Exemption
- 1599 Coins and Bullion