Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Uniform Local Sales And Use Tax Law
Index
A B C D E I J M P R T
A
Additional local tax, limitations on administration of, by board … 7203.5
Administration by board charge for board's services … 7204.3
contract with taxing agency … 7202(d), 7202(h)(4)
limitations on administration by board of additional local tax … 7203.5
redevelopment agency sales and use tax … 7212
transmittal of taxes to local taxing agencies … 7204
Administration by Director of Transportation and the State Controller, charge for … 7204.4
Aerospace refunds … 7204.2
Allocation of local use tax … 7051.3
Amendments to State law, automatic incorporation of … 7202(a), 7202(b), 7202(h)(2), 7203(a)
B
Bonds, redevelopment agency … 7202.8
C
County, authority to adopt tax … 7201
Credit, city tax as, against county tax, see required provisions of ordinances.
redevelopment agency … 7202.5
D
Delivery charges, when included in gross receipts … 7205
Determination, use tax, time for service of notice of … 7208
E
Earthquake Disaster Revenue Stabilization Assistance Fund … 7204.03
I
Imposition or increase of sales or use taxes not required … 7207
Imposition and rates of local taxes
revenue exchange period … 7203.1
sales tax, county … 7202(a)
sales tax, city … 7202(h)(1)
use tax, county … 7203
use tax, city … 7202(h)(1)
Increase in rate of city sales or use tax, effect of … 7202(e)
Increase of sales or use taxes not required … 7207
Interest, redistributions of … 7209
J
Jet fuel sales … 7204.03, 7205
M
Motor vehicle fuel tax—permissible local tax … 7210
Multijurisdictional airport, defined … 7204.03
P
Penalty, redistributions of … 7209
Permissible local tax
motor vehicle fuel tax … 7210
transactions and use tax … 7211
Place of sale … 7205
jet fuel sales … 7204.03, 7205
leases of motor vehicles … 7205.1
R
Rates of taxes, see imposition and rates of local taxes
Redevelopment agency
authority to adopt sales and use tax ordinance … 7202.6
Redistribution of tax, penalty and interest by board, limitations on … 7209
Required provisions of ordinances
city, for credit against county taxes … 7202(h)
aircraft common carrier, exemptions … 7202(g), 7203(e)
contract between city and board for administration … 7202(h)(4)
rate of city sales and use taxes … 7202(h)(1)
redevelopment agency … 7202.6
State sales and use taxes, exclusion from tax measure … 7202(h)(6)
State tax provisions
amendments, automatic incorporation of … 7202(c)
inclusion of … 7202(b)
use tax, exemption from, when sales tax applicable … 7202(a)(9)(E)
waterborne vessels, exemptions … 7202(a)(7), 7203(a)(5)
sales and transactions tax portions … 7202, 7203.2
contract with board for administration, see administration
by board credit for city tax, required provisions of city ordinance for,
see supra inoperative, provision re ordinance becoming, following city tax increase … 7202(a)(5)
State sales and use taxes, exclusion from tax measure … 7202(a)(6)
State sales tax provisions amendments, automatic incorporation of … 7202(a)(3)
inclusion of … 7202(a)(2)
use tax portions … 7203, 7203.2
imposition and rate of tax … 7203
sales or transaction tax applicable, use tax exemption when … 7203(a)(3)
State sales and use taxes, exclusion from tax measure … 7203(a)(4)
State use tax provisions amendments, automatic incorporation of … 7203(a)(2)
inclusion of … 7203(a)(1)
T
Title of law … 7200
Transactions and use tax—permissible local tax … 7211
Transmittal of taxes to local taxing agencies … 7204
Transmittals: jurisdictions affected by earthquake … 7204