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Business Taxes Law Guide—Revision 2024
Transactions And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.6. Transactions and Use Taxes
Index
A C D I O P R T U
A
Actions or proceedings: limitation … 7270.5
Administration by board
annual report of costs … 7273.2
charge for board's services … 7273, 7273.1
preparatory costs … 7272
information to retailers … 7274
transmittal of taxes to local taxing agencies … 7271
Amendments to State law, automatic incorporation of … 7261(c), 7262(b)
C
Claim for refund—unconstitutional tax paid … 7277
D
Delivery charges, when included in gross receipts … 7263
I
Imposition and rates of local taxes
district rates unaffected by automatic incorporation of State law amendments … 7261, 7262
maximum combined rate … 7251.1
transactions tax, district … 7261(a)
use tax, district … 7262, 7262.2
O
Operative date of ordinance … 7265
P
Place of sale … 7263
R
Refunds of unconstitutional taxes … 7275–7279.6
Required provisions of ordinances
sales and transactions tax portions … 7261, 7262.2
contract with board for administration, see administration by board
prior contract, exemption of sale or lease of property obligated under … 7261(g)
property to be delivered and used outside district, exemption of sale of … 7261(f)
State administered local taxes, exclusion from tax measure … 7261(d)
State sales and use taxes, exclusion from tax measure … 7261(d), 7262(c)
State sales tax provisions
amendments, automatic incorporation of … 7261(c)
inclusion of … 7261(b)
use tax portions … 7262, 7262.2
collection of tax by retailer
limitation on requirement for … 7262(a)(2)
vehicles, vessels and aircraft … 7262(a)(3)
imposition and rate of tax … 7262
prior contract, exemption of use of property, purchase of lease of which is obligated under … 7262(f)
sales or transaction tax applicable, use tax exemption when … 7262(d)
State sales and use taxes, exclusion from tax measure … 7262(c)
State administered local taxes, exclusion from tax measure … 7262(c)
State use tax provisions
amendments, automatic incorporation of … 7262(b)
inclusion of … 7262(a)
T
Tax credit—unconstitutional tax paid … 7276
Title of law … 7251
"Transactions" and "Transactor", meaning of … 7253
Transmittal of taxes to local taxing agencies … 7271, 7271.1
U
Unconstitutional or invalid taxes … 7267