Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Sales And Use Tax Law

CHAPTER 8. ADMINISTRATION

Article 1. Administration

Section 7051.5

7051.5. Rules and regulations respecting retail grocers. The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods whereby they may report their sales tax liabilities in as simplified a manner as is consistent with law. Such rules and regulations shall be applied equally to all grocers who report their sales tax liabilities thereunder.

History.—Added by Stats. 1972, Ch. 1351, effective March 7, 1973.

Note.—Section 3 of Ch. 1351, Stats. 1972, recites the legislative intent in adding section 7051.5.