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Business Taxes Law Guide – Revision 2020
 

Transactions And Use Tax Regulations

INDEX


A    B    C    D    E    F    I    L    P    R    S    T    U    V   


A

Aircraft Common Carriers 1825

Aircraft Common Carriers Operator of, Defined … 1825

Exemption Certificates … 1825 (Appendix)

Leases … 1825

Aircraft, Place of Delivery of 1823.5

Auctioneers, Place of Sale 1822


B

Business, Place of, Construction Contractors, Jobsite 1826


C

Commercial Vehicle, Defined 1823.5

Construction Contractors 1826

Construction Contractors … 1826

Place of Business, Job Site … 1826

United States Contractors … 1826

Contract, Property Obligated Pursuant To 1823

Contractors, United States 1826


D

Definition of Terms

Aircraft Common Carrier, Operator of … 1825

Commercial Vehicle … 1823.5

Retailer Engaged in Business in District … 1827

Delivery

Into District, Collection of Tax by Retailers … 1827

Out-of-District, Collection of Tax by Retailers … 1827

Place of, Vehicles, Aircraft and Undocumented Vessels … 1823.5

Commercial Vehicle, Defined … 1823.5

Declaration of Delivery … 1823.5

Records … 1823.5


E

Exemption Certificates

Aircraft Common Carrier … 1825 (Appendix)

Declaration of Delivery Vehicles, Aircraft and Undocumented Vessels … 1823.5


F

Foreword 1821


I

Itinerant Merchants, Place of Sale 1822


L

Leases 1823

Aircraft Common Carriers … 1825

Property Obligated Pursuant to … 1823


P

Place of Sale 1822

Auctioneers … 1565, 1822

Itinerant Merchants … 1822

Retailers, More Than One Place of Business … 1822

Retailers, One Place of Business … 1822

Out-of-State Retailers, Stock of Tangible Personal Property in California … 1822

Retailers Under Section 6015 … 1822

Vending Machine Operators … 1574, 1822


R

Records, Delivery of Vehicles, Aircraft and Undocumented Vessels 1823.5

Retailer, Collection of Use Tax 1827

Retailer, Engaged in Business in District, Defined 1827

Retailer Under Section 6015, Place of Sale 1822

Personal Property in California, Place of Sale 1822


S

Sale, Place of 1822


T

Transactions (Sales) Tax and Use Tax, Application of 1823

Aircraft Common Carriers … 1621, 1825

Contract, Property Obligated Pursuant to … 1823

Engaged in Business … 1827

Interstate and Foreign Commerce … 1620

Leases … 1823

Property Obligated Pursuant to … 1823


U

United States Contractors 1826

Use Tax 1823

(See Transactions (Sales) Tax and Use Tax, Application of)

Use Tax, Collection of by Retailers 1827

Deliveries Into District … 1827

Out-of-District Deliveries … 1827

Retailer Engaged in Business in District, Defined … 1827


V

Vehicles, Place of Delivery of 1823.5

Vending Machine Operators, Place of Sale 1822

Vessels, Undocumented, Place of Delivery of 1823.5