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Business Taxes Law Guide—Revision 2024
Index of Published Annotations
This is a list of new annotations that have been added to the Business Taxes Law Guides since the 2000–1 edition. The "Edition Date" on this list indicates the edition in which that particular annotation was added. We caution the reader to place no other significance upon this date; it is not an "effective date" as annotations do not have effective dates.
| Number | Annotation Title | Edition Date | CLD Number |
|---|---|---|---|
| 100.0016 | Advertising Agency Acting as Agent | 2004–1 | 1054 |
| 100.0037.500 | Transfer of Photographs into External Computer Harddrive | 2005–2 | 1067 |
| 100.1100 | License to Reproduce Photographs Transferred on Disk to Client | 2004–2 | 1058 |
| 105.0009 | Aircraft—Purchaser Liable for Sales Tax | 2002–2 | |
| 105.0066.500 | Common Carrier Presumption | 2000–2 | |
| 105.0071 | Common Carrier Use | 2005–2 | 1067 |
| 105.0296 | Telephones Installed on Aircraft | 2000–2 | |
| 120.0524 | Security Key Installed with Load and Leave Software | 2000–2 | |
| 120.1176 | Data Recovery Services | 2008–1 | 1074 |
| 125.0040 | Dealer Document Processing Charges and Electronic Registration and Transfer Charges | 2015 | 1082 |
| 130.0007 | Claims for Refund for Earned Interest on Bad Debts | 2003–3 | 1049 |
| 130.0110 | Computing Bad Debt Loss—Alternative Methods | 2002–2 | |
| 170.0002.850 | Collection Activity Once Liens Expire | 2010–1 | 1077 |
| 170.0007.055 | Discharge in Chapter 13 Bankruptcy | 2003–3 | 1049 |
| 170.0293 | Bankruptcy Automatic Stay—Lien Extensions | 2003–2 | 1042 |
| 175.0013 | Attending Trade Shows—Pre and Post Activities | 2011–1 | 1078 |
| 175.0018 | Collection of Use Tax by California Department of Corrections (CDC) and/or California Training Facility (CTF) | 2006–1 | 1069 |
| 175.0130 | Net Income from Convention and Trade Show Activities | 2003–3 | 1048 |
| 190.0461 | Joint Venture Liability | 2004–1 | 1055 |
| 190.0521 | Material Excavated from Quarry Owned by the Contractor | 2004–1 | 1055 |
| 190.0825 | Sale of Materials to Construction Contractor for Indian Tribe | 2004–1 | 1056 |
| 190.0829 | Sale and Installation of Plantation Shutters | 2005–2 | 1067 |
| 190.1785 | Interior Wall Panels | 2002–2 | |
| 190.2508 | On-premise Electric Signs | 2002–3 | 1038 |
| 195.0075 | Berry Containers | 2003–2 | 1043 |
| 195.0085 | Blood Collection and Pack Units | 2014 | 1080 |
| 195.0155 | California Redemption Value (CRV) Fee | 2004–1 | 1054 |
| 195.1455 | Deposits on Automotive Refrigerant Containers | 2014 | 1080 |
| 195.1563 | Pallets—Bakery Transportation Racks | 2002–2 | |
| 220.0002 | Accepting Returned Products on Behalf of Out-of-State Retailer | 2000–1 | |
| 220.0125 | Internet Nexus | 2001–3 | |
| 220.0253 | Support Services | 2000–1 | |
| 220.0256 | Telecommuting In-State | 2000–1 | |
| 220.0275 | Trailing Nexus | 2010–1 | 1077 |
| 229.0010 | Solar Facility | 2014 | 1080 |
| 240.0050 | Out-of-State Shipments | 2001–3 | |
| 245.0287 | Carbonated Fruit Juices—Other Additives | 2004–2 | 1062 |
| 245.0370 | Distilled Water | 2001–3 | |
| 245.0724 | Medicinal Claims | 2009–1 | 1075 |
| 245.0732 | Medicine—Medical Foods | 2014 | 1080 |
| 245.1093 | Thickened Juices | 2006–1 | 1069 |
| 245.1102 | Yeast | 2016 | 1083 |
| 245.1125.750 | Boost Nutritional Drinks | 2003–3 | 1049 |
| 245.1633 | PediaSure | 2000–2 | |
| 280.0060 | Advertising Material—Gifts | 2003–1 | 1041 |
| 280.0523 | Entertainment Books | 2005–2 | 1066 |
| 280.0585 | Gift Certificates | 2004–2 | 1060 |
| 295.0270 | Gross Receipts from Sales of ATM Machines | 2002–1 | |
| 295.0369 | Liquidated Damages | 2004–2 | 1061 |
| 295.1237 | E-Waste Recycling Fee | 2006–1 | 1069 |
| 295.1238 | Deposits on Automotive Refrigerant Containers | 2020 | 1086 |
| 295.1246 | California Firearm, Ammunition, and Firearm Precursor Part Excise Tax | 2024 | 1093 |
| 295.1302.500 | Tire Disposal Fee | 2000–3 | |
| 295.1319 | Energy Surcharge Fees | 2002–2 | |
| 305.0009 | Material Sales—No Sovereign Immunity for Non-Indian Contractor | 2003–1 | 1041 |
| 305.0019.100 | Indian and Non-Indian Couples | 2010–1 | 1077 |
| 305.0028.200 | Off-Reservation Sales to Indians | 2007–1 | 1072 |
| 305.0028.600 | Purchase of a Vehicle—Use Tax Collection Responsibility | 2006–1 | 1069 |
| 315.0142 | "Lift Gates" on New Trucks | 2002–3 | 1037 |
| 315.0221 | Painting Repair Parts | 2000–1 | |
| 320.0048 | Credit Interest | 2003–3 | 1047 |
| 320.0048.050 | Credit Interest | 2003–3 | 1048 |
| 320.0205 | Relief from Penalty Billed Under Section 6829 | 2005–2 | 1064 |
| 320.0215 | Relief of Interest—Section 6593.5 | 2006–1 | 1069 |
| 325.0185 | Use or Storage for Purposes of the Six-Month Test | 2000–2 | |
| 325.0192 | Use Tax Exclusion—Intermodal Cargo Containers' Component Parts | 2002–3 | 1039 |
| 325.0410 | Delivery of Boat Outside California | 2000–3 | |
| 325.1724 | Ferry Flights | 2002–1 | |
| 330.2311.900 | Lease of Vehicle | 2000–1 | |
| 330.3126 | Leases Subject to Use Tax—Section 6406 Credit | 2014 | 1080 |
| 330.3169 | Alternating Proprietors Arrangement Leases | 2016 | 1083 |
| 330.3950 | Computer Hardware and Prewritten Software | 2014 | 1080 |
| 335.0043.500 | Lease of Mobile Transportation Equipment (MTE)—Refund Claim | 2007–1 | 1073 |
| 335.0089.700 | Use of MTE by Lessor | 2007–1 | 1072 |
| 346.0005 | Hydrogen Fueling Station | 2021 | 1088 |
| 347.0535 | Manufacturer's Partial Exemption—Transportation Equipment | 2001–3 | |
| 347.0865 | Refunds for Manufacturing Partial Exemption | 2002–1 | |
| 360.0010 | Balloon Art | 2001–3 | |
| 360.0112 | Licensed Hearing Aid Dispensers | 2001–3 | |
| 360.0117 | Holiday Decorations | 2007 | 1084 |
| 362.0135 | Sale of a New Mobilehome Installed on an Indian Reservation | 2005–2 | 1064 |
| 375.0057 | Format Changes, EPKs and Screeners—When Taxable | 2005–2 | 1065 |
| 375.0847 | Interactive Technology | 2000–1 | |
| 375.0848 | Interactive Technology | 2001–2 | |
| 375.0975 | Post Production Storage Equipment | 2002–3 | 1039 |
| 375.1041 | Tape to Laser Disk Transfer | 2000–1 | |
| 385.0287 | Local Printing Plants | 2004–2 | 1059 |
| 395.0007 | Asset Sales | 2002–3 | 1039 |
| 395.2025 | Transfer of Assets to Joint Venture | 2002–2 | |
| 410.0067.750 | Issuance of Permit to Minors | 2004–1 | 1054 |
| 410.0167.500 | Issuance of Permits to Emancipated Minors | 2000–2 | |
| 410.0178 | Medical Marijuana | 2003–3 | 1049 |
| 415.0165 | Transactions Structured to Avoid Tax | 2000–1 | |
| 425.0011.100 | Central Line Catheters | 2004–2 | 1058 |
| 425.0022.800 | Colon Irrigation Devices | 2003–3 | 1048 |
| 425.0053.100 | Food vs. Medicine | 2009–1 | 1075 |
| 425.0151 | Medicines—Medical Foods | 2014 | 1080 |
| 425.0239 | Cerebrospinal Fluid (CS) Drainage System and Replacement Drainage Bags | 2013 | 1079 |
| 425.0416 | Hoveround Four-Wheeled Scooters | 2005–2 | 1067 |
| 425.0487.100 | Knee Scooters | 2006–1 | 1070 |
| 425.0824 | Sleep Apnea Treatment device Is a Prosthetic Device | 2015 | 1082 |
| 425.0915 | Vents and Sumps | 2007–1 | 1072 |
| 430.0342 | Split Sale | 2001–2 | |
| 435.1655 | Tank Production | 2000–1 | |
| 440.0049 | Manufacturing Aids | 2004–1 | 1053 |
| 440.0523 | CO2 Gas | 2001–2 | |
| 460.0024.100 | Excess Tax Reimbursement—Combination Packages of Food and Nonfood Items | 2004–2 | 1063 |
| 460.0024.200 | Consumer Action Against Retailer for Refund of Excess Sales Tax Reimbursement Barred | 2021 | 1088 |
| 460.0028 | Excess Tax Reimbursement—Remitting to the Board | 2007–1 | 1072 |
| 460.0130 | "No Sales Tax" Promotions | 2003–3 | 1049 |
| 460.0171 | Consumer Action Against Retailer for Refund of Excess Sales Tax Reimbursement Barred | 2020 | 1087 |
| 460.0242 | Internet Order Form | 2002–3 | 1040 |
| 465.0058 | Partial Payment Claims for Refund | 2004–1 | 1057 |
| 465.0078 | Section 6902.2 Refund | 2000–1 | |
| 465.0079 | Statute of Limitation | 2000–1 | |
| 465.0210.175 | Limitation Period—Section 6902.4 | 2002–2 | |
| 475.0168.185 | Purchases of Light Rail Vehicles Not Qualifying for Exemption from Tax | 2005–2 | 1064 |
| 480.0355 | Section 6015 Retailers—Resale Certificates from Agents | 2004–1 | 1054 |
| 495.0011 | Agent for Client | 2008–1 | 1074 |
| 495.0050 | Blood and Tissue Banks | 2007–1 | 1072 |
| 495.0051 | Blood and Tissue Banks | 2011–1 | 1078 |
| 505.0535 | Merged Associations | 2003–2 | 1046 |
| 505.0865 | Medicare Reimbursement Payments | 2003–2 | 1046 |
| 510.0175 | Palm Trees | 2000–1 | |
| 510.1230 | Pest Control Products and Growing Mediums | 2004–2 | 1062 |
| 515.0001.100 | Agent for Client | 2008–1 | 1074 |
| 515.0062.500 | Web Site—Advertising Property for Sale | 2000–2 | |
| 535.0016 | Debtor-in-Possession is Not a Bankruptcy Trustee | 2004–1 | 1051 |
| 535.0092 | Transfer of Membership Interests in a Limited Liability Company | 2002–1 | |
| 540.0315 | Human Proteins and Enzymes | 2007–1 | 1072 |
| 550.0150 | Open Lobby Policy | 2004–2 | 1043 |
| 550.0812 | Charges Made by Caterers for Use of Premises | 2004–2 | 1060 |
| 550.0115 | Grocery Stores—Sales of Soda Fountain Drinks | 2007–1 | 1072 |
| 550.1655 | Carbonated Beverages Included in a Meal Sold "To Go" for a Single Charge | 2002–3 | 1037 |
| 557.0130 | Drop Shipments | 2001–3 | |
| 557.0400 | Newspaper Delivery Charges | 2000–3 | |
| 557.0573 | Stacking and Spreading Charges | 2004–2 | 1060 |
| 565.1301 | Intent to Pass Title—FAR 52.232-32 | 2004–1 | 1053 |
| 565.1810 | Title Passage Clauses | 2003–2 | 1045 |
| 570.0113 | Display Shelving and Signage Purchased by Retailers | 2001–3 | |
| 570.0505 | First Functional Use | 2002–3 | 1039 |
| 570.0590 | Functional Use | 2004–1 | 1052 |
| 570.1655 | Indian Tribal Tax | 2006–1 | 1070 |
| 570.1659 | Leases Subject to Use Tax—Section 6406 Credit | 2014 | 1080 |
| 580.0077 | Courtesy Deliveries for Lessor-Retailer | 2004–2 | 1061 |
| 585.0004.500 | Delivery of Boat Outside California | 2000–3 | |
| 585.0022 | Family Exemption—Sale by Dealer to Family Member is Taxable | 2002–3 | 1037 |
| 590.0810 | Vending Machine Sales | 2002–2 | |
| 600.0063 | Transfer of Vessel to Obtain Dungeness Crab Permit | 2001–2 | |
| 700.0001 | Application of City Sales Tax | 2003–2 | 1043 |
| 700.0050 | Allocation of Local Use Tax for Transactions of $500,000 or More | 2010–1 | 1077 |
| 700.0150 | Increases in City Sales Tax Rates | 2006–1 | 1069 |
| 700.0270 | Use Tax—In-state Sales Agents | 2004–2 | 1059 |
| 700.0280 | Use Tax Direct Reporting | 2004–2 | 1059 |
| 702.1050 | Redistribution of Local Tax—When Not Done | 2003–3 | 1048 |
| 710.0150 | Website vs. Warehouse | 2000–2 | |
| 710.0151 | Website vs. Third-Party Warehouse | 2003–3 | 1048 |
| 800.1455 | Initiative Process—Enactment of Tax | 2007–1 | 1072 |
| 802.0010 | Incorporation of Statutory Provisions by Reference | 2005–2 | 1065 |