Laws, Regulations & Annotations

Search

Business Taxes Law Guide – Revision 2021
 

Transactions And Use Tax Law

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