Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

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
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
175.0018 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
195.0155 California Redemption Value (CRV) Fee 2004–1 1054
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
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
245.1093 Thickened Juices 2006–1 1069
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
295.1302.500 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
305.0028.025 Non-Indian Construction Contractor May Qualify as Retailer of Materials to Indians 2003–2 1044
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
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
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
360.0117 Holiday Decorations 2001–3
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
425.0416 Hoveround Four-Wheeled Scooters 2005–2 1067
425.0487.100 Knee Scooters 2006–1 1070
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
460.0028 Excess Tax Reimbursement—Remitting to the Board 2007–1 1072
460.0130 "No Sales Tax" Promotions 2003–3 1049
460.0024.100 Excess Tax Reimbursement—Combination Packages of Food and Nonfood Items 2004–2 1063
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
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
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