Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Index of Deleted Annotations

This is a list of annotations that have been deleted since the M93–1 edition. The "Edition Date" on this list indicates the edition in which that particular annotation was deleted. 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
100.0017 Advertising Agency as Agent 2001–3
100.0020 Agency Fee 2001–3
100.0040 Architectural Illustrator 2003-3 1049
100.0070 Charges by Graphic Designer 2003–3 1049
100.0075 Designs M96–4
100.0080 Illustrations 2003–3 1049
100.0102 Sale of Furniture Design 2003–3 1049
100.0104 Architectural Illustrations 2003–3 1049
100.0105 Artwork for Signs 2003–3 1049
100.0127 Christmas Card Designer 2002–1
100.0135 Illustrations 2003–3 1049
100.0280 Advertising Agency as Consumer—Lump Sum Billings 2002–1 1033
100.0345 Gross Receipts 2000–3
105.0066.005 Common Carrier—Operational Use M97–4
105.0066.300 Common Carrier Operations M99–1
105.0086 Custom Equipment M99–1
105.0089 FAA—Required Maintenance Flights M96–4
105.0193 Operational Use 2001–3
105.0400 Training 2001–3
105.0500 Turbine Engine Repair 2001–3
105.0605 When 12-Month Test Period Begins 2001–3
110.0240 Race Horses, Substantial Use M94–1
110.0300 Race Horse—Training as Use M97–4
110.0320 Stud Fees 2000–1
110.1000 "Mink Supplement" M99–1
110.1200 Straw M99–1
110.1240 Top Kream and Mintrate Cubes M99–1
110.1440 Zoos 2000–1
115.0030 Junk Vehicles (4/23/91) 2002–3 1039
120.0011 CAD-Service Bureau 2000–1
120.0012 CD ROM Master—Interactive Computer Games 2000–1
120.0015 Charges for Software M96–3
120.0016 Charges for Software M96–3
120.0020 Computer Assisted Design (C.A.D.) M97–4
120.0051 Computer Services M97–4
120.0108 Embroidery Machine Control Tapes M97–2
120.0350 Optional Maintenance Contract—Hardware and Software M96–3
120.0408 Production of Interactive CD ROM 2000–1
120.0420 Punched Paper Tapes and Diskettes M96–4
120.0513 Sale of Software Assets and Related Technical Manuals M97–2
120.0545 Software Maintenance Contracts 2000–1
120.0660 Transfer on Disk 2000–1
120.3350 Modules Used in Creating A Custom Program 2000–1
130.0020 Accounts Receivable, Purchase of 2002–1
130.0120 Default of Lease M98–3
130.0217 Reconditioning Costs 2004–2 1058
130.0217.800 Related Corporations 2002–1
130.0245 Sale of Delinquent Accounts Receivable 2002–1
130.0275 Transfer Pursuant to Security Agreement M97–2
135.0327 Place of Sale—Sales v. Use Tax M98–3
140.0023 Platinum Used by Oil Refiners 2005–2 1065
150.0280 "In Place" Sales of Machinery and Other Fixtures 2000–3
150.0284 In-Place Sale of Relocatable Classrooms 2000–3
150.0295 Leased Premises—Sale of Equipment by Lessor 2001–3
150.0360 Leased Premises—Sale of Machinery, Equipment and Fixtures 2000–2
150.0556 Sale of Steam Generation Plant 2000–2
150.0660 Unsevered Stumpage M99–1
150.0720 Water Meters M99–1
150.0740 Water System M99–1
150.0760 Wine Tanks M99–1
165.0060 Gifts to Charitable Organizations M97–2
165.0120 Retirement Village M99–1
165.0140 Sales to Other than Indigents M94–1
170.0007.060 Earnings Withholding Order (EWO)—Out-of-State Resident 2005–2 1068
170.0007.220 Funds Held in an Account by a Bank (2/16/90) 2003–1 1041
170.0007.650 Innocent Spouse 2002–1
170.0007.652 Innocent Spouse—Partner M99–1
170.0040 Lien M94–1
170.0100 Service of Process M99–1
170.1600 Limitation Period M98–3
170.1850 Personal Liability of Corporate Officer 2006–1 1069
175.0020 Correspondence Course. Books and Lesson Materials M98–3
175.0030 Engaged in Business—Trade Shows 2002–1
175.0100 Manufacturer Engaged in Business, Retailer Not M94–1
175.0112 Nonresident Moving to California M98–3
175.0116 Orders Taken through a Telecommunications Network M98–3
180.0020 Business Affairs M99–1
185.0220 Permit Requirement for Consignee (11/4/53) 2003–1 1041
185.0240 Permit Requirement for Consignee M99–1
185.0335 Seller vs. Agent M99–1
190.0068 Bank ATMs 2004–1 1054
190.0230 Fabrication and Installation of Contractor-Furnished Structural Steel 2003–3 1049
190.0240 Fabrication—Work Contracted by Subcontractor 2003–3 1049
190.0420 House, Construction of on Contractor's Premises (8/28/51) 2003–1 1041
190.0530 Moveable Walls M98–2
190.0588 Panel System to Form Offices in Open Areas M98–2
190.0777 Road Mix Suppliers 2000–1
190.0780 Road Oil M99–1
190.0920 Shower Doors and Tub Enclosures 2001–3
190.0970 Structural Steel Pallet Racks M99–2
190.1041 Tanks 2000–3
190.1088 Utility Vaults—Final Resting Place 2010–1 1077
190.1210 Accordion Wall Partitions 2000–1
190.1240 Automatic Sprinkler Systems M99–1
190.1306 Cabinets—Out-of-State Contractor 2004–1 1054
190.1593 Fixtures v. Machinery and Equipment M97–4
190.1594 Folding Wall Partitions 2000–1
190.1600 Furnace 2001–3
190.1693 Hovercraft 2000–1
190.1905 Mail Handling—Sorting and Conveyor System 2000–1
190.1950 Mobile Services Tower M97–2
190.1980 Moveable and Demountable Walls 2002–2
190.2110 Roof Rock M99–1
190.2140 Septic Tanks (6/30/55) 2003–1 1041
190.2205 Slips, Floats, and Ramps 2006–1 1069
190.2325 U.S. Government Contract M97–2
190.2330 Vertical Blinds M99–1
190.2543 Theft of Materials 2000–1
190.2640 Certificate of Out-of-State M99–1
190.5800 State Tax Increase—Fixed Price Construction Contracts 2000–1
195.0360 Egg Containers 2000–1
195.0420 Food Dividers 2000–2
195.0700 Outside Soap Box Wrappers M94–1
195.0727 Pallets 2001–3
195.0728 Pallets M99–1
195.1260 Wire Used in Baling Alfalfa M99–1
195.1320 Wrapping Paper M99–1
195.1480 Egg Containers 2000–1
195.1519 Gas Cylinders 2000–1
195.1930 Meat Labels M96–2
195.1960 Paint Used for Marking M99–1
195.2000 Paint M99–1
195.2110 Thermal Transfer Ribbons M99–1
198.0010 Bankruptcy Liquidation Sales 2005–2 1068
200.0140 Labor and Services, Payment by M99–1
200.0195 Sales at Inception 2003–2 1042
200.0240 Time of Sale Under Conditional Sales Contract M97–2
210.0220 Measure of Tax—Fair Rental Value (4/26/68) 2002–3 1037
210.0240 Measure of Tax—Fair Rental Value M94–1
210.0360 New Autos Used at Boy Scout Jamboree M96–2
210.0500 Sewing Machines Used as Props in Television Play M99–1
210.0600 Farm Equipment M99–1
210.0640 Lessee, Loan By M96–2
215.0800 Trucks Loaned to Schools 2003–3 1049
215.0860 University Vehicle Program 2003–2 1042
220.0003 Advertisement on Computer Network M99–1
220.0005 Advertising in Publication M97–4
220.0052 Consulting Services 2003–2 1033
220.0107 Fund-Raising Organization—Sales Solicited By Students M99–2
220.0230 Mail-Order Sales from Out of State 2001–3
220.0231 Maintenance Agreements M98–3
220.0233 Marketing Representative Visits to Radio Stations M97–4
220.0235 North Atlantic Treaty Status of Forces Agreement M98–2
222.1020 Timely Exemption Certificate 2002–2
225.0020 Artificial Eyes M94–1
225.0077 Optical Devices 2005–2 1064
230.0060 Concessionaires at Military Posts M99–1
235.0160 Rubber M99–1
240.0005 Balloons 2008–1 1074
240.0015 Florist's Service Charges 2000–1
240.0050 Out-of-State Shipments (12/11/00) 2002–3 1039
245.0030 Aloe Vera Juice 2000–1
245.0040 Baby Formulas M99–1
245.0100 Bicarbonate of Soda 2010–1 1076
245.0160 Bullfrogs M98–2
245.0180 Cake Decoration—Sale to Bakery 2003–2 1033
245.0200 Cakes and Pastries, Materials Used in M96–4
245.0260 Carbonated Beverage M97–2
245.0300 Chinese Medicinal Herbs 2009–1 1075
245.0360 DDS Acidophilus 2010–1 1076
245.0499.200 Herbal Tea Labeled as Herbal Medicine 2009–1 1075
245.0499.250 Herbal Teas 2009–1 1075
245.0499.300 Herbal Teas and Herbal Tea Capsules 2009–1 1075
245.0500 Herbs 2010–1 1076
245.0501 Herbs and Supplements 2009–1 1075
245.0506 Herbs—Unlabeled 2009–1 1075
245.0518 Honey 2010–1 1076
245.0625 Isomil DF M98–3
245.0722 Medicinal Claims 2009–1 1075
245.0726 Medicinal Herbs 2009–1 1075
245.0780 Non-Food Purposes M96–2
245.0820 Oil Not Remaining in Product 2000–2
245.0960 Research and Experimentation M97–2
245.1070 Sterile Water M99–1
245.1090 Teas M99–1
245.1091 Teas M99–1
245.1125 Ayds M99–1
245.1125.5 Barley Green M98–2
245.1126 Body Fuel 750 M98–3
245.1135 Cytomas M98–3
245.1140 Dehydration Prevention M98–3
245.1160 Dietose Butterscotch Wafers M99–1
245.1209 Herbal Medicines M99–1
245.1230 Liquid Chlorophyll 2010–1 1076
245.1248 Monjay 2010–1 1076
245.1250 Nature's Sunshine Vita Lemon Citrus Tonic Energizer 2010–1 1076
245.1260 Nitrilite Protein Powder and Nutri-Snacks M99–1
245.1265 Pedialyte and Ricelyte M96–3
245.1298 Sports Drink Mixes M98–3
245.1300 Standards for Evaluating Liquid, etc. M99–1
245.1330 Taxable Vitamins and Food Supplements 2010–1 1076
245.1347 Wachter's Food Supplements M99–1
245.1350 Wisdom of the Ancients (or Ages) Herb Teas M99–1
245.1369 Herbal Teas 2009–1 1075
245.1415.225 Correctol 100% Herbal Tea Laxative 2009–1 1075
245.1480 Herbal Medicines (Teas) 2009–1 1075
245.1500 Medicinal Claims for Herbal Tea 2009–1 1075
245.1760 Sunrider Products M99–1
245.1835 Trader Joe's Pure Natural Bee Pollen 2010–1 1076
245.2010 Yu Xiao San-Herbal Medicine 2009–1 1075
245.2100 Zbar 2010–1 1076
250.0003 Agencies of Foreign Governments 2002–2
275.0173 Initial Delivery of Propane in Liquid Form M97–2
275.0176 Sale of Propane M97–2
275.0177 Sales of Propane M97–2
275.0178 Sales of Propane M97–2
275.0179 Sales of Propane Gas M97–2
275.0240 Water Tank Trucks 2000–1
280.0120 Advertising Materials Delivered to Mailing Service M94–1
280.0600 Gift Certificate as Discount M93–2
280.0620 Gifts Mailed Out-of-State 2003–3 1049
280.1120 Soft Drink Dispensers 2000–2
295.0025 Affixing Accessories M96–4
295.0066 Consulting Services 2000–3
295.0215 Deposits Required by County Animal Shelters 2005–2 1068
295.0223 Donations Allocation 2000–1
295.0237 Florist's Charges M97–4
295.0240 Franchise Licenses 2001–3
295.0280 Greeting Cards on Approval M99–1
295.0308 Hand Distributing of Advertising Materials 2005–2 1068
295.0350 Indian Sales Tax 2004–2 1058
295.0366 Licensing Agreement 2003–3 1049
295.0424 Photographs and Data Sheets 2001–3
295.0460 Royalties 2002–1
295.0640 Rentals, Exclusion of M96–2
295.0657 Selling Price Below Cost M97–2
295.0701 Shipping, Handling and Insurance Charges M96–2
295.0840 Subrogation of Salvage Material M99–1
295.0940 Cooperative Dividends 2001–3
295.1020 Reimbursement of Sales Tax M94–3
295.1244 Hazardous Waste Disposal Fees 2000–3
295.1250 Import Surcharge M94–3
295.1302 Tire Disposal Fee 2000–3
295.1501 Crop Spray Revolving Fund—Farm Cooperative M99–1
295.1510 Interior Decorator Fees 2001–3
295.1540 Membership Fees M97–2
295.1541 Membership Fees M96–3
295.1620 Phonograph Records M99–1
295.1676 Travel or Mileage Fees M98–3
295.1680 Services That Are a Part of the Sale M97–4
295.1740 Structural Plans M99–1
300.0005 Appliances, Dressings and Supplies M99–2
300.0007 Central Supply Items—No Itemized Billing 2003–3 1048
300.0007.225 Central Supply Items—Sold 2003–3 1048
300.0007.235 Central Supply Items Sold vs. Consumed 2003–3 1048
300.0007.275 Central Supply Items—Toothbrushes, Combs, and Ice Bags 2003–3 1048
300.0030 Dressings, Tubings, and Trays 2003–3 1048
305.0005 Agent for Indian Tribe 2002–1
305.0006 American Indian Health & Service Corporation M98–2
305.0010 Federal Area—Indian Reservations 2004–1 1054
305.0013 Half-Indian Couple 2010–1 1077
305.0028.500 Pre-Paid Taxes by Indian Retailer to Distributors of Fuel 2005–2 1064
305.0030 Sales to Indian and Non-Indian (Husband and Wife) (4/3/80) 2003–1 1041
305.0031 Sales to Indians M99–1
315.0040 Billing Procedure M93–2
315.0121.500 Installation of Accessories 2000–2
315.0135 Landing Gear M97–1
315.0155 Maintenance and Service Contracts and Click Charges M95–3
315.0220 Painting Repair Parts 2000–1
315.0240 Parts and Materials—Insignificant Value M93–2
315.0280 Pole Line Construction M99–1
315.0295 Repairing Aircraft Brake Assemblies—OMC M99–1
315.0295.400 Repair Parts—Average Use of Average Value of Parts 2001–3
315.0297.500 Sale of Supplies Under a Combination Optional Maintenance Contract 2000–1
315.0318 Subcontract Repairs 2001–3
315.0503 Embroidering Used Clothing (5/15/92) 2002–3 1038
320.0040 Bankruptcy—Postbankruptcy Interest and Penalties M99–1
320.0115 Fraud Penalty and Unavailable Records 2003–2 1042
320.0200 Relief Under Section 6592 M94–3
325.0008 Continuous Use in Interstate Commerce 2000–2
325.0014 First Nominal Functional Use in State M97–4
325.0073 Lease in Interstate Commerce M99–1
325.0084 Participation in Sale by Instate Office of Seller M99–1
325.0085 Participation in Sale or Delivery of Goods 2002–2
325.0087 Place of Sale—Sales v. Use Tax M98–3
325.0120 Service of Machines by Agent of Branch Office of Seller 2007–1 1072
325.0191 Use Tax Exclusion M99–1
325.0240 Advertising Material M99–1
325.0420 Dealers in Other States—Resales M99–1
325.0426 Delivery of Vehicles Out of State Followed by Return in Interstate Commerce Use (3/19/73) 2002–3 1037
325.0494 Inspection by Purchaser M98–2
325.0500 Mailing Services 2000–2
325.0540 Mailing Services M94–1
325.0571 Removal from State by Lessee 2004–2 1058
325.0588 Title Passage in State M98–2
325.0609 Rail Freight Cars M97–2
325.0665 Instate Delivery to Lessee of Buyer M97–4
325.0678.800 Sale of Drill Platform 2005–2 1068
325.0740 Repair Parts M99–1
325.0923 Installation and Shipment by Truck Body Builder (3/17/71) 2003–1 1041
325.0940 Parts Produced from Dies M99–1
325.1088 Carrier Furnished by Purchaser M99–1
325.1140 Delivery to Foreign Purchaser's Agent 2000–3
325.1334 Interstate and Foreign Commerce M99–1
325.1480 Definition of Forwarding Agent 2000–3
325.1520 "Expediter" 2000–3
325.1540 Freight Handling and Consolidation M99–1
325.1660 Lubricants M99–1
325.1720 Charter Vessel M93–2
325.1729 Leases of Mobile Transportation Equipment 2001–3
325.1746 Place of First Functional Use M97–4
325.1760 Refrigerator Cars M99–1
325.1796 Use Tax—Principal Use Test (10/9/67) 2002–3 1037
330.1874.850 Electronic Financial Information M98–3
330.2000 Cancellation Clause M95–3
330.2025 Charge for Video Operator (8/30/93) 2002–3 1037
330.2105 Consideration M97–1
330.2140 Destruction of Leased Property M93–2
330.2240 Exhibit Dividers M98–3
330.2267 Fixed Price Lease—State Tax Increase M96–3
330.2296 Lease Agreements—Value of Consideration M97–4
330.2299 Lease v. Conditional Sale 2002–2
330.2338 Modular Units M97–4
330.2400 Nominal Rent M99–1
330.2440 Occasional Sale, Property Acquired Under 2000–2
330.2442 Occasional Sale, Property Acquired Under 2003–2 1043
330.2443 Occasional Sale, Property Acquired Under 2000–3
330.2481 Option to Purchase 2000–2
330.2560 Out-of-State Prior Lease M96–2
330.2627 Platinum Used by Oil Refiners 2005–2 1065
330.2640 Prepayments of Rentals and Concurrent Exercise of Purchase Option M99–1
330.2700 Publications M95–3
330.2820 Sale of Property Subject to a Lease M93–2
330.2840 Separately Stated Charge for Possible Damage (5/13/69) 2002–3 1039
330.2860 Stud Fees 2002–2
330.3000 Tire Mileage Contracts M99–1
330.3070 University Vehicle Program 2003–2 1046
330.3076 Video Games 2003–2 1042
330.3260 Demurrage M97–2
330.3307 Early Termination of Lease Contract 2002–1
330.3480 Operator's Services M95–3
330.3520 Prepayments of Rentals and Concurrent Exercise of Purchase Option M99–1
330.3540 Royalty Fees 2002–1
330.3639 Electronic Financial Information and News Service M98–3
330.3967 Equipment Installed in a Change Room Trailer 2002–1
330.4040 Plants M99–1
330.4150 Sound Mitigating Barriers 2000–3
330.5010 Acquisition Sale and Leaseback M98–2
330.5100 Sale and Leaseback M97–1
330.5282 Transfer of Tax-Paid Equipment to Lessor M99–1
335.0002 Acquisition for Lease (1/18/80) 2002–3 1037
335.0008 Cessation of Leasing MTE—Measure of Tax 2000–1
335.0016 Delivery to Lessee of Buyer Instate M97–4
335.0020 For-Hire Transportation M96–2
335.0040 Houseboats 2000–3
335.0077 Storage in California Following by Repeated Leases Outside the State M99–1
335.0078 Street Sweeping and Sanitation Equipment as Mobile Transportation Equipment. M99–1
335.0080 Tax Rate Change M95–3
335.0089.800 Use of Property by Lessor 2008–1 1074
340.0020 Addressing M99–1
347.0800 Qualified New Business—Corporation Formed Prior to 1/1/94 M99–1
347.0805 Qualified Person 2000–2
347.1710 What Constitutes a New Trade or Business M99–2
375.0215 Colorization (8/6/91) 2003–1 1041
375.0400 Placing of Sound on Film M99–1
375.0600 Prints Shown in California Under a License 2000–1
375.0705 Animation M98–3
375.0725 Artwork for Background Sets 2004–2 1058
375.0742 CD ROM Master—Interactive Computer Games 2000–1
375.0743 CD ROM as a Qualified Motion Picture 2000–1
375.0842 Interactive Multimedia Presentation 2000–1
375.0847 Interactive Technology 2001–2
375.0850 Interactive Television Programs 2000–1
375.0886.825 Production of Interactive CD ROM 2000–1
375.1068 Training Video 2000–1
380.0030 Fuel Used in Approved System M95–3
380.0060 White Gasoline M95–3
385.0100 CD ROM M96–4
385.0168 Computer Diskettes 2000–3
385.0180 Court Reports 2003–2 1042
385.0236 Exempt Publication Including Software on Optical Compact Disk 2000–3
385.0240 Fashion Sheets M99–1
385.0356 Newspaper and Periodicals Distributed by Nonprofit Organizations M99–1
385.0420 Photographs 2003–2 1042
385.0452 Pricing Information 2000–3
385.0560 Scrap M99–1
385.0835 City Bus Schedules (7/22/76) 2002–3 1039
385.1143 Newsletters and Printed Sales Messages 2000–3
385.1200 Microfilm Editions 2003–3 1048
385.1220 Microfilmed Newspapers 2003–3 1048
385.1240 Reprints 2002–1
385.1255 Subcontracting Publication of Newsletter 2000–3
385.1280 Alumni Newsletter M94–3
385.1290 American Church News M94–3
385.1330 Bechtel Telephone Directory M94–3
385.1360 California Business Magazine of the Pacific M99–1
385.1380 California Cares M94–3
385.1400 California Homes M94–3
385.1425 Celebrating the Eucharist M94–3
385.1460 Commodity Computerized Indicator Consensus M94–3
385.1470 Cooperator M94–3
385.1480 Daily word, The Unity, and Wisdom M94–3
385.1530 Discover Santa Clara Valley M94–3
385.1535 E. B. Crocker Art Gallery Calendar M94–3
385.1540 Edgewood News M94–3
385.1560 El Monte Checkerboard M94–3
385.1590 ETC. M94–3
385.1640 Ford Times M94–3
385.1650 Guest Check In M94–3
385.1655 Handy Hints M94–3
385.1660 Incentive Shopper M94–3
385.1670 Industrial Relations Law Journal M94–3
385.1680 Investment Advisers M94–3
385.1700 Job Line M94–3
385.1720 Kiwanis Club Bulletin M94–3
385.1740 Lions Tale M94–3
385.1750 Loyola Marymount University Bulletin M94–3
385.1785 Monday Funnies M94–3
385.1790 Nicotine Soup M94–3
385.1840 Pacific Coast Archaeological Society, Inc. M94–3
385.1845 Picture Magazine M94–3
385.1866 Real Estate Computer Review 2000–3
385.1870 Recreational Brochures M94–3
385.1875 Realty Sales Service M94–3
385.1880 San Francisco Time Card and Ready Reference M94–3
385.1940 SNAP M94–3
385.2020 25er Speaks M94–3
385.2027 Turtle Soup M94–3
385.2035 TV Host M94–3
385.2040 Twilight Tidings M94–3
385.2055 Valley Oak Investment Forum 2000–3
385.2060 Unity Insight M94–3
390.0097.825 Sales By Youth Organizations—Colleges M98–3
395.0010 Assumption of Indebtedness M98–3
395.0081.200 Undertaking of Obligations Not Assumption of Indebtedness M98–3
395.0340 Processing, Fabricating M99–1
395.0674 Sales by Hospital 2000–1
395.0680 Spur Track M97–4
395.0740 Use Tax, First Sale not Regarded as Made by a Retailer M99–1
395.0833 Sale of Partnership Interest (5/9/90) 2002–3 1037
395.1180 Escrow Transactions, Time of Sale M99–1
395.1185 Intangibles, Assignment of Value for Purposes of Sales 2000–2
395.1250 Sale of Stock 2000–1
395.1280 Inventory Retained 2002–2
395.1290 Nonprofit Corporations 2000–1
395.1580 Community Property Sales M99–1
395.1890 Commencing Corporation—First Issue Stock M96–4
395.1935 Multi-Step Transactions 2003–2 1045
395.2049 Vehicle Transfers M98–3
395.2165 Reorganization—Limited Partnership 2003–2 1045
395.2260 Distribution of Partnership Assets M97–4
395.2360 Partial Liquidation of Partnership—Sales by Stockholders 2002–2
395.2380 Partnership, Dissolution of, Sales of Assets by Partners After Distribution Thereof 2000–2
395.2400 Partnership, Dissolution or Liquidation M97–4
395.2420 Property Settlement, Example of Particular Non-taxable M99–1
395.2440 Ratable Distribution M97–4
395.2480 Stock in Trade M97–4
395.2515 Sale of Asset M99–1
400.0020 Dunnage Lumber M93–2
400.0100 Gas and Dispensers M93–2
400.0180 Packing Material Required to be Returned to Packer M93–2
410.0100 Concessionaires 2001–3
410.0168 Issuance of Permits to Minors 2000–1
410.0178 Medical Marijuana 2006–1 1071
410.0202 Refusal to Issue a Seller's Permit 2006–1 1071
410.0900 Veteran's Exemption 2010–1 1076
415.0160 Student Organization and School, as Constituting One Entity M99–1
415.0165 Transactions Structured to Avoid Tax 2002–2
420.0120 Illustrated Article M99–2
420.0167 Photocopying Hospital Records 2002–2
420.0280 Reproduction on Christmas Cards 2002–1
420.0342 Photo Finishes at Horse Races 2002–1
420.0460 Developer M99–1
425.0005 Acupuncturists 2009–1 1075
425.0012 Chinese Medicinal Herbs 2009–1 1075
425.0149.300 Medical Kits 2000–2
425.0149.350 Medicine Sold with Applicator 2000–2
425.0161 "Medicines" Furnished By A Medical Facility. M97–4
425.0161.250 "Medicines" Sold by Department Store 2000–1
425.0166 Skin Care Products 2007–1 1072
425.0167.990 Surgical Centers 2002–2
425.0168 Surgical Centers 2002–2
425.0168.200 Vitamin Sales by Dietary Consulting Service 2000–1
425.0168.400 Tissue and Breast Expanders 2004–2 1063
425.0230 Catheters 2002–2
425.0231 Catheters 2004–2 1058
425.0350 Distilled Water M99–1
425.0399 Gastrostomy Tubes and Kits 2005–2 1068
425.0403.400 IV Sets M98–2
425.0428 I-Med Pumps and I-Med Cassettes M97–2
425.0430 Immunoadsorption Treatment Column M96–3
425.0461 Insulin Test Strips (3/17/92) 2002–3 1037
425.0463 Insulin Syringes 2010–1 1077
425.0485 Kidney Dialysis Machines 2001–3
425.0486 Kidney Dialysis Machine Products 2001–3
425.0487 Kidney Dialysis Machines and Supplies 2001–3
425.0492 Liquid Nutrition 2005–2 1068
425.0509 Medical Gases M96–4
425.0510 Medical Kits M97–2
425.0511 Medical Oxygen Delivery Systems M96–4
425.0515 Medi-Jector (1/30/79) 2002–3 1037
425.0525 Miscellaneous Medical Supplies M96–4
425.0526 Miscellaneous Medical Supplies M97–2
425.0547 Nitrogen Gas M96–4
425.0555 On/Off Prep Kit (Hemodialysis) M97–2
425.0610 Oral Orthopedic Appliance M96–2
425.0685 Oxygen Delivery System—Respiratory Equipment 2003–2 1042
425.0742 Programmable Drug Infusion Devices 2002–2
425.0755 Pulmoaide Nebulizer M96–4
425.0777 Respiratory Equipment 2003–2 1042
425.0806 Salt M97–2
425.0840 Spinal Anesthetic Trays M97–2
425.0853.400 Stapler and Linear Cutter 2000–2
425.0882 Test Strips Glucose (12/5/90) 2002–3 1037
425.0884 Traction Devices M96–4
425.0893 Tubes 2002–2
425.0910 Ventilators 2003–2 1042
425.1147 Sterile Water M97–4
425.1180 Tracheostomy Cleaning Trays and Female Catheter Kit 2000–2
430.0020 Addressograph Plates M97–1
430.0040 Alterations Required After Setting Type 2000–3
430.0050 Book Manuscript Layout 2000–3
430.0061.800 Computer Output-Typeset Galleys, Etc. 2000–3
430.0062 Computerized Book Formatting 2000–3
430.0069 Desktop Publishing 2000–3
430.0120 Embossing Addressograph Plates M97–1
430.0155 Manuscripts 2000–3
430.0160 Music Manuscripts 2000–3
430.0198 Production of Employee Newspaper 2000–3
430.0200 Punching Holes, Cutting Paper, Gold Stamping, Padding and Gathering M99–1
430.0220 Recasting of Type M97–1
430.0227.200 "Set-up" Charges 2000–3
430.0228 Special Employees M99–1
430.0229 Transfer on Disk 2000–3
430.0240 Art Work and Color Separations 2000–3
430.0243 Artwork and Supervision 2000–3
430.0245 Charges by Graphic Designer 2000–3
430.0250 Color Separators—Intermediate Working Products 2000–3
430.0260 Dies 2000–3
430.0268 Direct-to-Press Process 2000–3
430.0280 Engravings, Mats and Film 2000–3
430.0285 Gross Receipts 2000–3
430.0292 Listing and Pricing Printing Aids Separately 2000–3
430.0295 Mechanicals and Stats 2000–3
430.0300 Metal Engravings 2000–3
430.0320 Multilith Plates 2000–3
430.0330 Multiple Party Transactions—Resales 2000–3
430.0339 Negatives—No Title Passage Provision 2000–3
430.0340.5 Plate-Ready Film Manufactured Out-of-State 2000–3
430.0341 Printing Aids 2000–3
430.0342 Printing Aids for Newsletter 2000–3
430.0342.5 Printing Aids—Sales in Interstate Commerce 2000–3
430.0342.850 Separate Listing and Pricing 2000–3
430.0343 Special Printing Aids 2000–3
430.0343.001 Special Printing Aids 2000–3
430.0343.350 Statement on Invoice 2000–3
430.0344.7 Transparencies 2000–3
430.0345 Assembling Final Proofs with Typography 2000–3
430.0346 Art Files Electronically Imported 2000–3
430.0347 Color Proofing 2000–3
430.0348 Camera-Ready Format 2000–3
430.0365 Composed Type—Veloxes 2000–3
430.0375 Designs M96–4
430.0375.5 Desktop Publishing—Camera-Ready Copy 2000–3
430.0376 Graphic Artist 2000–3
430.0377 Illustrations 2005–2 1064
430.0378 Non-profit Organization Sales 2000–3
430.0405 Photomechanical Transfer Method 2000–3
430.0407 Postscript Processing 2000–3
430.0413 Proofs Containing Typography and Artwork 2000–3
430.0420 Reproduction Proofs 2003–2 1042
430.0459 Reproduction Proofs 2000–3
430.0470 Sale of Graphic Art to Foreign Purchaser 2000–3
430.0472 Sale of "Mechanical" on Disk 2000–3
430.0475 Screen Printings 2000–3
430.0480 Translation of Documents from One Language to Another 2000–3
430.0490 Typesetting Charge—Artwork 2000–3
430.0491 Typesetting, Illustration and Paste-up Done by Electronic Means 2000–3
430.0493 Typography 2000–3
430.0494 Typography/Artwork M97–4
430.0495 Typography and Artwork 2000–3
430.0496 Typography/Artwork 2000–3
430.0496.250 Typography and Color Proofing 2000–3
430.0497 Typography—"Linotronic" System Output 2000–3
430.0520 Varitype Composition M95–3
430.0540 Varityped Copy as Reproduction Proofs M95–3
430.0620 Cards and Posters M99–1
430.0640 Lettering Signs on Trucks or Automobiles M99–1
432.0021.800 Catalog of Summer Programs 2004–2 1063
432.0023.5 College Catalog 2004–2 1063
432.0026 Printed Sales Messages 2000–2
432.0040 Environmental Careers Bulletin 2003–3 1049
432.0041.500 Exemption Certificate—Effect on Seller 2003–3 1049
432.0066 Newsletters and Printed Sales Messages 2000–3
432.0072.800 Promotion of Contests M97–4
432.0120 School Catalog or Class Schedule Exemption Requirements 2004–2 1063
432.0122 Specialty Envelopes (4/4/94) 2002–3 1039
432.0123 Standees M96–4
432.0125 "Standees" Not Printed Sales Messages M96–4
432.0505 Contest Material M97–2
432.2900 Mechanical Manner of Billing 2000–3
435.0660 Cutting and Threading Pipe or Shafting M99–1
435.0680 Cutting Brick, Lumber and Rock M99–1
435.1420 Rug and Carpet Cleaners (5/24/54) 2003–1 1041
435.1560 Splicing of Home Movie Film M99–1
435.1750 Vine Cuttings M97–4
440.0050 Manufacturing Aids 2004–1 1054
440.0051 Manufacturing Aids 2000–2
440.0107 Carrier Gases—Manufacturing Wafers M99–1
440.0420 Chemicals 2000–1
440.1120 Flux 2004–2 1058
440.1270 Hydrofluosilicic Acid 2003–2 1045
440.1445 Oil from Inventory for Well Stimulation 2003–2 1045
440.1505 Photocopier Fuser Agent 2002–2
440.1827 Tungsten Aluminum Filaments—Metal Coatings M99–2
440.1850 Chemicals Used in Manufacturing—Prepeg and Printed Circuit Board Blanks M96–4
440.1860 Incorporation Into Finished Product 2003–2 1042
440.1970 Graphite Electrodes Used in Steel Production M98–2
440.2060 Nickel Flakes M95–3
440.2160 Salt and Lye 2005–2 1064
440.2180 Salt Used in Hide and Pelt Curing M99–1
440.2280 Wine Components M99–1
440.2480 "Accelerator P-198" M94–1
440.2560 Barium Carbonate in Clay Products 2000–1
440.2820 Flux 2004–2 1058
440.2900 Glazing M99–1
440.3100 Latex Defoamers 2000–1
440.3140 Lubricants or Excipients 2000–2
440.3360 Resin Soap M95–3
442.0006 Advertising Copywriter—Text Only 2000–3
442.0040 Camera-Ready Format 2000–3
442.0043 Computerized Book Formatting 2000–3
442.0180 Formatting 2000–3
442.0350 Manuscripts 2000–3
445.0040 Use Tax 2001–2
455.0900 Unavailable Records 2003–2 1045
460.0012 Body Shop Repair Supplies 2003–2 1042
460.0018 Charge for Tax—Optional Maintenance Contracts 2000–2
460.0120 Monthly Billings 2003–2 1042
460.0190 Repair Parts—Average Use of Average Value of Parts 2001–3
460.0250 Subcontract Repairs 2001–3
465.0059 Refund Applies to Both Self Assessed and Determined Taxes M97–2
465.0070 Reliance on Advice Obtained by Predecessor—Section 6596 M98–3
465.0130 Erroneous Use Tax Paid on Lease of MTE 2007–1 1073
465.0141 Limitation Period M99–1
465.0210 Limitation Period (9/19/78) 2002–3 1039
465.0220 Waivers 2000–3
465.0820 Limitation—Deficiency Determination M96–3
465.0900 Mistake on Waiver 2002–1
465.1470 Relief of Spouse—Section 6546 M98–3
465.1530 Statement in Audit Work Papers 2000–2
475.0021 Burden of Proof—Timely Resale Certificate not Obtained M99–1
475.0116 Nonpermitized Indian Retailer 2000–1
475.0139 Out-of-State Retailer 2000–1
475.0160 Out-of-State Use 2003–2 1043
475.0168.160 Resale Certificates—Copy Machine Supplies 2002–2
475.0168.200 Purchases for Resale from a Section 6015 Retailer 2004–1 1054
475.0550 Vehicle Purchased by a Vehicle Dealer who Doesn't Sell that Make of Vehicle 2000–3
477.2300 Materials Used Experimentally in Development of Prototype 2007–1 1072
480.0023 Broker Transactions M99–1
480.0090 Exempt Sales by "Section 6015" Retailers 2000–1
480.0180 Number of Sales M99–1
480.0215 Partnership Acting as an Employee of a Local Government 2002–2
490.0020 Automobiles M96–3
480.0325 Sales Through Representatives 2000–1
480.0350 Section 6015(b) Retailer—Sales to Holders of Seller's Permits 2004–1 1054
490.0135 Dispute Over Defects 2000–1
490.0233 Returned Merchandise v. Trade-In 2005–2 1065
490.0360 Transportation Charges M99–1
490.0513 Lemon Law Replacements M97–2
490.0515.300 Optional Warranty 2000–1
490.0570 Replacement Automobile (Lemon Law) M97–2
495.0090 Capital Contribution M99–2
495.0140 Conditional Vendee M99–1
495.0180 Consideration M99–1
495.0441 Rescission 2000–3
495.0790 Agent for Nonregistered Seller 2002–2
495.0900 Out-of-State Customer 2000–1
500.0064 Contract Carriers M99–1
505.0305 Postal Service M99–1
505.0320 Production and Marketing Administration County Committee M99–1
505.0459 Federal Deposit Insurance Corp 2000–1
505.0593 Production Credit Associations—Banks for Cooperatives M96–4
510.0040 Carnation Cuttings 2002–2
510.0060 Citrus Seeds 2002–2
510.0079 Gerbera Plants 2002–2
510.0080 Gladiolus 2002–2
510.0088 Grapevine "Bud Wood" (4/8/75) 2002–3 1039
510.0100 Grapevines M99–1
510.0140 Nut Trees, Asparagus and Rhubarb 2002–2
510.0180 Parsley Plants 2002–2
510.0200 Rhizomes M99–1
510.0240 Strawberry Plants 2002–2
510.0280 Treating of Flax Seed 2003–3 1049
510.0340 Use Prior to Sale 2002–2
510.0760 Foliar Applications M99–1
510.0780 Gibberellic Acid M99–1
510.0920 Hormone Growth Stimulants M99–1
510.0960 Indolebutyric Acid Hormone M99–1
510.1260 Pollen M95–3
510.1270 Pollen M99–1
510.1300 Pomace M99–1
510.1380 Shavings M99–1
515.0010.200 Electronic Financial Information M98–3
515.0010.280 Electronic Financial Information and News Service M98–3
515.0011 Embroidery Machine Control Tapes M97–2
515.0012.800 Paging Services 2003–2 1045
515.0120 Official Documents 2000–1
515.0180 Official Documents M96–3
515.0195 Public Documents M96–3
515.0280 "Varityping" Letters M97–2
515.0600 Computer Assisted Design (C.A.D.) M97–4
515.0840 Chemical Insecticide Service M96–2
515.0960 Crop Spraying Chemicals M99–1
515.0980 Exhibit Dividers M98–3
515.1140 Illustrated Article M99–2
515.1308 Sign Service M95–3
527.1000 Radio Commercials 2000–2
530.0120 Handicraft Items M99–1
535.0024 Foreclosure Pursuant to Security Agreement 2001–3
535.0052 Occasional Sales 2003–3 1048
540.0260 Dresses M99–1
545.0080 Tax Reimbursement—Nonpermitted Seller 2000–3
545.0100 Time to Take Deduction M96–2
550.0030 Admission Charge 2003–2 1043
550.0060 Benches in Warming Hut and on Porch as Facilities M99–1
550.0064 Candy—80/80 Sale 2007–1 1073
550.0080 Disposable Tableware Sold to Air Carriers M99–1
550.0126 Kiosks 2000–1
550.0150 Open Lobby Policy 2008–1 1043
550.0240 Room Rental 2003–3 1049
550.0245 Room Rental 2003–3 1049
550.0260 Room Rental 2003–3 1049
550.0280 Take Home Food Sales 2002–1
550.0310 Aluminum Foil Potato Wrap M99–1
550.0330 Benefit package M99–1
550.0349 Food Provided to Participants of a Tour Bus 2003–3 1049
550.0400 "On The House" M99–1
550.0531 Serving Meals to Residents—62 Years of Age or Older M99–1
550.0660 Theater Snack Bars 2000–1
550.0700 Bona Fide "Cover Charge" M99–1
550.0810 Charges Made by Caterers 2003–3 1049
550.0811 Charges Made by Caterers—Wedding Coordination 2003–3 1049
550.0845 Room Rental 2003–3 1049
550.0857 Room Rental—General M97–4
550.1070 Religious Organizations 2004–2 1061
550.1140 Candy M97–2
550.1220 Clubs 2000–1
550.1295 Employees', Teachers', and Students' Meals 2005–2 1065
550.1460 Students, Who are 2004–1 1054
550.1720 Hot Fudge Sundaes M99–1
550.1880 Pretzels—Soft 2002–2
555.0020 Discount 2003–2 1045
557.0053 Conflicting F.O.B. Terms 2000–1
557.0055 Conflicting Title Terms 2000–1
557.0100 Delivered Price 2002–2
557.0110 Delivery Charges—Rock M96–2
557.0200 "F.O.B." 2001–3
557.0280 Installation by Seller after Delivery 2004–2 1062
557.0442 Passage of Title 2005–2 1068
557.0450 Postage and Handling vs. Handling M96–2
557.0560 Separate Charge to Customers for Freight M96–2
557.0565 Shipping, Handling and Insurance Charges M96–2
557.0580 Stocking or Spreading Wallboard 2004–1 1054
557.0685 Unloading and Stacking of Hay 2003–3 1049
560.0020 Auctioneer M99–1
560.0040 Auctioneers M99–1
560.0220 Surplus Property M99–1
565.0080 Modification of Contracts M99–1
565.0300 Mail Delivery System M99–1
565.0320 Missile Silo Complex M99–1
565.1150 Aerospace Title Clauses M95–3
570.0020 Art Object Brought into State M96–3
570.0040 Commingled Goods M99–1
570.0417 Trade Show Exhibits 2007–1 1072
570.0430 Vehicles Purchased for Use in Interstate Commerce M99–1
570.0460 Change in Intent After Purchase M97–4
570.0520 First Use Out-of-State M95–3
570.0540 First Use Out-of-State M97–2
570.0560 First Use Out of State M93–2
570.0600 Foreign Country, Purchase for Use in M97–4
570.0660 Partial Use Elsewhere M97–4
570.0662 Property Transferred to Subsidiary—No Consideration M99–2
570.0700 Transient Use—Place of Ultimate Use M97–4
570.0760 Transient Use—Place of Ultimate Use M97–4
570.0820 Transient Use—Place of Ultimate Use M97–4
570.0852 Change of Circumstance 2001–3
570.0900 Construction of Statute M93–2
570.0960 Intent to Use in State M98–3
570.1020 Use Out-of-State Over Three Months 2000–1
570.1080 Automobiles 2000–1
570.1110 Catalog Preaddressed 2002–2
570.1130 Instate Delivery to Lessee of Buyer M97–4
570.1240 Aircraft-Installation of Interior M97–4
570.1320 Vessel 2000–1
570.1560 Tankers M99–1
580.0180 Delivery Out-of-State 2000–3
580.0500 Out-of-State Seller for Trailer Sales M99–1
585.0003 Aircraft and Gliders 2003–2 1045
585.0406 Vehicle Purchased from Father's Estate 2003–2 1045
585.0520 Intervening Transferees 2000–3
590.0037 Copy-Card Sales 2000–1
590.0100 Nonreturnable Container Exemption M99–1
590.0149 Photocopy Machines M99–2
596.0100 Almond Shells or Almond Tree Prunings 2003–2 1045
596.0350 Forest Production—Waste By-Products M97–2
600.0020 "For Hire" Operations 2003–2 1045
600.0050 Interstate Commerce M99–1
600.0060 Resale Before Exempt Use 2004–2 1058
600.0130 Kelp M94–1
600.0200 Territorial Waters M99–1
600.0460 Gas Hot Plate and Butane Jets M99–1
710.0010 California Warehouse 2004–1 1052
710.0027 Place of Use 2000–1
715.0140 Sales by Carriers, Utilities and Vessels 2002–2
715.0160 Scope of Exemption 2002–2
715.0455 Cargo Containers 2002–2
715.0470 Commercial Fishing Boats 2002–2
715.0480 Fish Nets 2002–2
715.0500 General 2002–2
715.0540 Waterborne Vessel Used Exclusively for Commercial Purposes 2001–3
715.0560 Waterborne Vessels—Medicines—Charts 2001–3
800.0008.800 First Functional Use M99–1
800.0008.910 Fixed Price—Advanced Rental Payments 2003–2 1045
805.0030 Collection of District Tax M98–3
817.0020 Allocation of District Taxes M99–1
817.0250 Documented Vessels M98–3
820.0100 District Transaction and Use Tax Rates M96–2