Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013

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
100.0017Advertising Agency as Agent 2001–3
100.0020Agency Fee 2001–3
100.0040Architectural Illustrator 2003–31049
100.0070Charges by Graphic Designer 2003–31049
100.0075Designs M96–4
100.0080Illustrations 2003–31049
100.0102Sale of Furniture Design 2003–31049
100.0104Architectural Illustrations 2003–31049
100.0105Artwork for Signs 2003–31049
100.0127Christmas Card Designer 2002–1
100.0135Illustrations 2003–31049
100.0280 Advertising Agency as Consumer—Lump Sum Billings 2002–1 1033
100.0345Gross Receipts 2000–3
105.0066.005Common Carrier—Operational Use M97–4
105.0066.300Common Carrier Operations M99–1
105.0086Custom Equipment M99–1
105.0089FAA—Required Maintenance Flights M96–4
105.0193Operational Use 2001–3
105.0230Sales of Part of an Aircraft2011–11078
105.0400Training 2001–3
105.0500Turbine Engine Repair 2001–3
105.0605When 12-Month Test Period Begins 2001–3
110.0220Race Horses20111078
110.0240Race Horses, Substantial Use M94–1
110.0300Race Horse—Training as Use M97–4
110.0320Stud Fees 2000–1
110.1000"Mink Supplement" M99–1
110.1200Straw M99–1
110.1240Top Kream and Mintrate Cubes M99–1
110.1440Zoos 2000–1
115.0030Junk Vehicles (4/23/91) 2002–31039
120.0011CAD-Service Bureau 2000–1
120.0012CD ROM Master—Interactive Computer Games 2000–1
120.0015Charges for Software M96–3
120.0016Charges for Software M96–3
120.0020Computer Assisted Design (C.A.D.) M97–4
120.0051Computer Services M97–4
120.0108Embroidery Machine Control Tapes M97–2
120.0350Optional Maintenance Contract—Hardware and Software M96–3
120.0408Production of Interactive CD ROM 2000–1
120.0420Punched Paper Tapes and Diskettes M96–4
120.0513Sale of Software Assets and Related Technical Manuals M97–2
120.0545Software Maintenance Contracts 2000–1
120.0660Transfer on Disk 2000–1
120.3350Modules Used in Creating A Custom Program 2000–1
130.0020Accounts Receivable, Purchase of 2002–1
130.0120Default of Lease M98–3
130.0217Reconditioning Costs 2004–21058
130.0217.800Related Corporations 2002–1
130.0245Sale of Delinquent Accounts Receivable 2002–1
130.0275Transfer Pursuant to Security Agreement M97–2
135.0300Occasional Sales20111078
135.0327Place of Sale—Sales v. Use Tax M98–3
140.0023Platinum Used by Oil Refiners 2005–21065
150.0280"In Place" Sales of Machinery and Other Fixtures 2000–3
150.0284In-Place Sale of Relocatable Classrooms 2000–3
150.0295Leased Premises—Sale of Equipment by Lessor 2001–3
150.0360Leased Premises—Sale of Machinery, Equipment and Fixtures 2000–2
150.0556Sale of Steam Generation Plant 2000–2
150.0660Unsevered Stumpage M99–1
150.0720Water Meters M99–1
150.0740Water System M99–1
150.0760Wine Tanks M99–1
165.0060Gifts to Charitable Organizations M97–2
165.0120Retirement Village M99–1
165.0140Sales to Other than Indigents M94–1
170.0007.060Earnings Withholding Order (EWO)—Out-of-State Resident 2005–21068
170.0007.220Funds Held in an Account by a Bank (2/16/90) 2003–11041
170.0007.650Innocent Spouse 2002–1
170.0007.652Innocent Spouse—Partner M99–1
170.0040Lien M94–1
170.0100Service of Process M99–1
170.0700Willfully Fails to Pay Defined 2013-1 1079
170.1600Limitation Period M98–3
170.1850Personal Liability of Corporate Officer 2006–11069
175.0020Correspondence Course. Books and Lesson Materials M98–3
175.0030Engaged in Business—Trade Shows 2002–1
175.0100Manufacturer Engaged in Business, Retailer Not M94–1
175.0112Nonresident Moving to California M98–3
175.0116Orders Taken through a Telecommunications Network M98–3
180.0020Business Affairs M99–1
185.0220Permit Requirement for Consignee (11/4/53) 2003–11041
185.0240Permit Requirement for Consignee M99–1
185.0335Seller vs. Agent M99–1
190.0068Bank ATMs 2004–11054
190.0230Fabrication and Installation of Contractor-Furnished Structural Steel 2003–31049
190.0240Fabrication—Work Contracted by Subcontractor 2003–31049
190.0420House, Construction of on Contractor's Premises (8/28/51) 2003–11041
190.0530Moveable Walls M98–2
190.0588Panel System to Form Offices in Open Areas M98–2
190.0777Road Mix Suppliers 2000–1
190.0780Road Oil M99–1
190.0920Shower Doors and Tub Enclosures 2001–3
190.0970Structural Steel Pallet Racks M99–2
190.1041Tanks 2000–3
190.1088Utility Vaults—Final Resting Place 2010–11077
190.1210Accordion Wall Partitions 2000–1
190.1240Automatic Sprinkler Systems M99–1
190.1306Cabinets—Out-of-State Contractor 2004–11054
190.1593Fixtures v. Machinery and Equipment M97–4
190.1594Folding Wall Partitions 2000–1
190.1600Furnace 2001–3
190.1693Hovercraft 2000–1
190.1905Mail Handling—Sorting and Conveyor System 2000–1
190.1950Mobile Services Tower M97–2
190.1980Moveable and Demountable Walls 2002–2
190.2110Roof Rock M99–1
190.2140Septic Tanks (6/30/55) 2003–11041
190.2205Slips, Floats, and Ramps 2006–11069
190.2325U.S. Government Contract M97–2
190.2330Vertical Blinds M99–1
190.2543Theft of Materials 2000–1
190.2640Certificate of Out-of-State M99–1
190.5800State Tax Increase—Fixed Price Construction Contracts 2000–1
195.0360Egg Containers 2000–1
195.0420Food Dividers 2000–2
195.0700Outside Soap Box Wrappers M94–1
195.0727Pallets 2001–3
195.0728Pallets M99–1
195.1260Wire Used in Baling Alfalfa M99–1
195.1320Wrapping Paper M99–1
195.1480Egg Containers 2000–1
195.1519Gas Cylinders 2000–1
195.1930Meat Labels M96–2
195.1960Paint Used for Marking M99–1
195.2000Paint M99–1
195.2110Thermal Transfer Ribbons M99–1
198.0010Bankruptcy Liquidation Sales 2005–21068
200.0140Labor and Services, Payment by M99–1
200.0195Sales at Inception 2003–21042
200.0240Time of Sale Under Conditional Sales Contract M97–2
210.0220Measure of Tax—Fair Rental Value (4/26/68) 2002–31037
210.0240Measure of Tax—Fair Rental Value M94–1
210.0360New Autos Used at Boy Scout Jamboree M96–2
210.0500Sewing Machines Used as Props in Television Play M99–1
210.0600Farm Equipment M99–1
210.0640Lessee, Loan By M96–2
215.0800Trucks Loaned to Schools 2003–31049
215.0860University Vehicle Program 2003–21042
220.0003Advertisement on Computer Network M99–1
220.0005Advertising in Publication M97–4
220.0052Consulting Services 2003–21033
220.0107Fund-Raising Organization—Sales Solicited By Students M99–2
220.0230Mail-Order Sales from Out of State 2001–3
220.0231Maintenance Agreements M98–3
220.0233Marketing Representative Visits to Radio Stations M97–4
220.0235North Atlantic Treaty Status of Forces Agreement M98–2
222.1020Timely Exemption Certificate 2002–2
225.0020Artificial Eyes M94–1
225.0077Optical Devices 2005–21064
230.0060Concessionaires at Military Posts M99–1
235.0160Rubber M99–1
240.0005Balloons 2008–11074
240.0015Florist's Service Charges 2000–1
240.0050Out-of-State Shipments (12/11/00) 2002–31039
245.0030Aloe Vera Juice 2000–1
245.0040Baby Formulas M99–1
245.0100Bicarbonate of Soda 2010–11076
245.0160Bullfrogs M98–2
245.0180Cake Decoration—Sale to Bakery 2003–21033
245.0200Cakes and Pastries, Materials Used in M96–4
245.0260Carbonated Beverage M97–2
245.0300Chinese Medicinal Herbs 2009–11075
245.0360DDS Acidophilus 2010–11076
245.0499.200Herbal Tea Labeled as Herbal Medicine 2009–11075
245.0499.250Herbal Teas 2009–11075
245.0499.300Herbal Teas and Herbal Tea Capsules 2009–11075
245.0500Herbs 2010–11076
245.0501Herbs and Supplements 2009–11075
245.0506Herbs—Unlabeled 2009–11075
245.0518Honey 2010–11076
245.0625Isomil DF M98–3
245.0722Medicinal Claims 2009–11075
245.0726Medicinal Herbs 2009–11075
245.0780Non-Food Purposes M96–2
245.0820Oil Not Remaining in Product 2000–2
245.0960Research and Experimentation M97–2
245.1070Sterile Water M99–1
245.1090Teas M99–1
245.1091Teas M99–1
245.1125Ayds M99–1
245.1125.5Barley Green M98–2
245.1126Body Fuel 750 M98–3
245.1135Cytomas M98–3
245.1140Dehydration Prevention M98–3
245.1160Dietose Butterscotch Wafers M99–1
245.1209Herbal Medicines M99–1
245.1230Liquid Chlorophyll 2010–11076
245.1248Monjay 2010–11076
245.1250Nature's Sunshine Vita Lemon Citrus Tonic Energizer 2010–11076
245.1260Nitrilite Protein Powder and Nutri-Snacks M99–1
245.1265Pedialyte and Ricelyte M96–3
245.1298Sports Drink Mixes M98–3
245.1300Standards for Evaluating Liquid, etc. M99–1
245.1330Taxable Vitamins and Food Supplements 2010–11076
245.1347Wachter's Food Supplements M99–1
245.1350Wisdom of the Ancients (or Ages) Herb Teas M99–1
245.1369Herbal Teas 2009–11075
245.1415.225Correctol 100% Herbal Tea Laxative 2009–11075
245.1480 Herbal Medicines (Teas) 2009–11075
245.1500 Medicinal Claims for Herbal Tea 2009–11075
245.1760 Sunrider Products M99–1
245.1835Trader Joe's Pure Natural Bee Pollen 2010–11076
245.2010Yu Xiao San-Herbal Medicine 2009–11075
245.2100Zbar 2010–11076
250.0003Agencies of Foreign Governments 2002–2
275.0173Initial Delivery of Propane in Liquid Form M97–2
275.0176Sale of Propane M97–2
275.0177Sales of Propane M97–2
275.0178Sales of Propane M97–2
275.0179Sales of Propane Gas M97–2
275.0240Water Tank Trucks 2000–1
280.0120Advertising Materials Delivered to Mailing Service M94–1
280.0600Gift Certificate as Discount M93–2
280.0620Gifts Mailed Out-of-State 2003–31049
280.1120Soft Drink Dispensers 2000–2
295.0025Affixing Accessories M96–4
295.0066Consulting Services 2000–3
295.0215Deposits Required by County Animal Shelters 2005–21068
295.0223Donations Allocation 2000–1
295.0237Florist's Charges M97–4
295.0240Franchise Licenses 2001–3
295.0280Greeting Cards on Approval M99–1
295.0308Hand Distributing of Advertising Materials 2005–21068
295.0350Indian Sales Tax 2004–21058
295.0366Licensing Agreement 2003–31049
295.0424Photographs and Data Sheets 2001–3
295.0460Royalties 2002–1
295.0640Rentals, Exclusion of M96–2
295.0657Selling Price Below Cost M97–2
295.0701Shipping, Handling and Insurance Charges M96–2
295.0840Subrogation of Salvage Material M99–1
295.0940Cooperative Dividends 2001–3
295.1020Reimbursement of Sales Tax M94–3
295.1244Hazardous Waste Disposal Fees 2000–3
295.1250Import Surcharge M94–3
295.1302Tire Disposal Fee 2000–3
295.1501Crop Spray Revolving Fund—Farm Cooperative M99–1
295.1510Interior Decorator Fees 2001–3
295.1540Membership Fees M97–2
295.1541Membership Fees M96–3
295.1620Phonograph Records M99–1
295.1676Travel or Mileage Fees M98–3
295.1680Services That Are a Part of the Sale M97–4
295.1740Structural Plans M99–1
300.0005Appliances, Dressings and Supplies M99–2
300.0007Central Supply Items—No Itemized Billing 2003–31048
300.0007.225Central Supply Items—Sold 2003–31048
300.0007.235Central Supply Items Sold vs. Consumed 2003–31048
300.0007.275Central Supply Items—Toothbrushes, Combs, and Ice Bags 2003–31048
300.0030Dressings, Tubings, and Trays 2003–31048
305.0005Agent for Indian Tribe 2002–1
305.0006American Indian Health & Service Corporation M98–2
305.0010Federal Area—Indian Reservations 2004–11054
305.0013Half-Indian Couple 2010–11077
305.0028.500Pre-Paid Taxes by Indian Retailer to Distributors of Fuel 2005–21064
305.0030Sales to Indian and Non-Indian (Husband and Wife) (4/3/80) 2003–11041
305.0031Sales to Indians M99–1
315.0040Billing Procedure M93–2
315.0121.500Installation of Accessories 2000–2
315.0135Landing Gear M97–1
315.0155Maintenance and Service Contracts and Click Charges M95–3
315.0220Painting Repair Parts 2000–1
315.0240Parts and Materials—Insignificant Value M93–2
315.0280Pole Line Construction M99–1
315.0295Repairing Aircraft Brake Assemblies—OMC M99–1
315.0295.400Repair Parts—Average Use of Average Value of Parts 2001–3
315.0297.500Sale of Supplies Under a Combination Optional Maintenance Contract 2000–1
315.0318Subcontract Repairs 2001–3
315.0503Embroidering Used Clothing (5/15/92) 2002–31038
320.0040Bankruptcy—Postbankruptcy Interest and Penalties M99–1
320.0115Fraud Penalty and Unavailable Records 2003–21042
320.0200Relief Under Section 6592 M94–3
325.0008Continuous Use in Interstate Commerce 2000–2
325.0014First Nominal Functional Use in State M97–4
325.0073Lease in Interstate Commerce M99–1
325.0084Participation in Sale by Instate Office of Seller M99–1
325.0085Participation in Sale or Delivery of Goods 2002–2
325.0087Place of Sale—Sales v. Use Tax M98–3
325.0120Service of Machines by Agent of Branch Office of Seller 2007–11072
325.0191Use Tax Exclusion M99–1
325.0240Advertising Material M99–1
325.0420Dealers in Other States—Resales M99–1
325.0426Delivery of Vehicles Out of State Followed by Return in Interstate Commerce Use (3/19/73) 2002–31037
325.0494Inspection by Purchaser M98–2
325.0500Mailing Services 2000–2
325.0540Mailing Services M94–1
325.0571Removal from State by Lessee 2004–21058
325.0588Title Passage in State M98–2
325.0609Rail Freight Cars M97–2
325.0665Instate Delivery to Lessee of Buyer M97–4
325.0678.800Sale of Drill Platform 2005–21068
325.0740Repair Parts M99–1
325.0923Installation and Shipment by Truck Body Builder (3/17/71) 2003–11041
325.0940Parts Produced from Dies M99–1
325.1088Carrier Furnished by Purchaser M99–1
325.1140Delivery to Foreign Purchaser's Agent 2000–3
325.1334Interstate and Foreign Commerce M99–1
325.1480Definition of Forwarding Agent 2000–3
325.1520"Expediter" 2000–3
325.1540Freight Handling and Consolidation M99–1
325.1660Lubricants M99–1
325.1720Charter Vessel M93–2
325.1729Leases of Mobile Transportation Equipment 2001–3
325.1746Place of First Functional Use M97–4
325.1760Refrigerator Cars M99–1
325.1796Use Tax—Principal Use Test (10/9/67) 2002–31037
330.1874.850Electronic Financial Information M98–3
330.2000Cancellation Clause M95–3
330.2025Charge for Video Operator (8/30/93) 2002–31037
330.2105Consideration M97–1
330.2140Destruction of Leased Property M93–2
330.2240Exhibit Dividers M98–3
330.2267Fixed Price Lease—State Tax Increase M96–3
330.2296Lease Agreements—Value of Consideration M97–4
330.2299Lease v. Conditional Sale 2002–2
330.2338Modular Units M97–4
330.2400Nominal Rent M99–1
330.2440Occasional Sale, Property Acquired Under 2000–2
330.2442Occasional Sale, Property Acquired Under 2003–21043
330.2443Occasional Sale, Property Acquired Under 2000–3
330.2481Option to Purchase 2000–2
330.2560Out-of-State Prior Lease M96–2
330.2627Platinum Used by Oil Refiners 2005–21065
330.2640Prepayments of Rentals and Concurrent Exercise of Purchase Option M99–1
330.2700Publications M95–3
330.2820Sale of Property Subject to a Lease M93–2
330.2840Separately Stated Charge for Possible Damage (5/13/69) 2002–31039
330.2860Stud Fees 2002–2
330.3000Tire Mileage Contracts M99–1
330.3070University Vehicle Program 2003–21046
330.3076Video Games 2003–21042
330.3260Demurrage M97–2
330.3307Early Termination of Lease Contract 2002–1
330.3480Operator's Services M95–3
330.3520Prepayments of Rentals and Concurrent Exercise of Purchase Option M99–1
330.3540Royalty Fees 2002–1
330.3639Electronic Financial Information and News Service M98–3
330.3967Equipment Installed in a Change Room Trailer 2002–1
330.4040Plants M99–1
330.4150Sound Mitigating Barriers 2000–3
330.5010Acquisition Sale and Leaseback M98–2
330.5100Sale and Leaseback M97–1
330.5282Transfer of Tax-Paid Equipment to Lessor M99–1
335.0002Acquisition for Lease (1/18/80) 2002–31037
335.0008Cessation of Leasing MTE—Measure of Tax 2000–1
335.0016Delivery to Lessee of Buyer Instate M97–4
335.0020For-Hire Transportation M96–2
335.0040Houseboats 2000–3
335.0077Storage in California Following by Repeated Leases Outside the State M99–1
335.0078Street Sweeping and Sanitation Equipment as Mobile Transportation Equipment. M99–1
335.0080Tax Rate Change M95–3
335.0089.800Use of Property by Lessor 2008–11074
340.0020Addressing M99–1
347.0800Qualified New Business—Corporation Formed Prior to 1/1/94 M99–1
347.0805Qualified Person 2000–2
347.1710What Constitutes a New Trade or Business M99–2
360.0160Meals at Children's Camps20111078
375.0215Colorization (8/6/91) 2003–11041
375.0400Placing of Sound on Film M99–1
375.0600Prints Shown in California Under a License 2000–1
375.0705Animation M98–3
375.0725Artwork for Background Sets 2004–21058
375.0742CD ROM Master—Interactive Computer Games 2000–1
375.0743CD ROM as a Qualified Motion Picture 2000–1
375.0842Interactive Multimedia Presentation 2000–1
375.0847Interactive Technology 2001–2
375.0850Interactive Television Programs 2000–1
375.0886.825Production of Interactive CD ROM 2000–1
375.1068Training Video 2000–1
380.0030Fuel Used in Approved System M95–3
380.0060White Gasoline M95–3
385.0100CD ROM M96–4
385.0168Computer Diskettes 2000–3
385.0180Court Reports 2003–21042
385.0236Exempt Publication Including Software on Optical Compact Disk 2000–3
385.0240Fashion Sheets M99–1
385.0356Newspaper and Periodicals Distributed by Nonprofit Organizations M99–1
385.0420Photographs 2003–21042
385.0452Pricing Information 2000–3
385.0560Scrap M99–1
385.0835City Bus Schedules (7/22/76) 2002–31039
385.1143Newsletters and Printed Sales Messages 2000–3
385.1200Microfilm Editions 2003–31048
385.1220Microfilmed Newspapers 2003–31048
385.1240Reprints 2002–1
385.1255Subcontracting Publication of Newsletter 2000–3
385.1280Alumni Newsletter M94–3
385.1290American Church News M94–3
385.1330Bechtel Telephone Directory M94–3
385.1360California Business Magazine of the Pacific M99–1
385.1380California Cares M94–3
385.1400California Homes M94–3
385.1425Celebrating the Eucharist M94–3
385.1460Commodity Computerized Indicator Consensus M94–3
385.1470Cooperator M94–3
385.1480Daily word, The Unity, and Wisdom M94–3
385.1530Discover Santa Clara Valley M94–3
385.1535E. B. Crocker Art Gallery Calendar M94–3
385.1540Edgewood News M94–3
385.1560El Monte Checkerboard M94–3
385.1590ETC. M94–3
385.1640Ford Times M94–3
385.1650Guest Check In M94–3
385.1655Handy Hints M94–3
385.1660Incentive Shopper M94–3
385.1670Industrial Relations Law Journal M94–3
385.1680Investment Advisers M94–3
385.1700Job Line M94–3
385.1720Kiwanis Club Bulletin M94–3
385.1740Lions Tale M94–3
385.1750Loyola Marymount University Bulletin M94–3
385.1785Monday Funnies M94–3
385.1790Nicotine Soup M94–3
385.1840Pacific Coast Archaeological Society, Inc. M94–3
385.1845Picture Magazine M94–3
385.1866Real Estate Computer Review 2000–3
385.1870Recreational Brochures M94–3
385.1875Realty Sales Service M94–3
385.1880San Francisco Time Card and Ready Reference M94–3
385.1940SNAP M94–3
385.202025er Speaks M94–3
385.2027Turtle Soup M94–3
385.2035TV Host M94–3
385.2040Twilight Tidings M94–3
385.2055Valley Oak Investment Forum 2000–3
385.2060Unity Insight M94–3
390.0097.825Sales By Youth Organizations—Colleges M98–3
390.0130Student Body Organizations20111078
395.0010Assumption of Indebtedness M98–3
395.0081.200Undertaking of Obligations Not Assumption of Indebtedness M98–3
395.0340Processing, Fabricating M99–1
395.0674Sales by Hospital 2000–1
395.0680Spur Track M97–4
395.0740Use Tax, First Sale not Regarded as Made by a Retailer M99–1
395.0833Sale of Partnership Interest (5/9/90) 2002–31037
395.1180Escrow Transactions, Time of Sale M99–1
395.1185Intangibles, Assignment of Value for Purposes of Sales 2000–2
395.1250Sale of Stock 2000–1
395.1280Inventory Retained 2002–2
395.1290Nonprofit Corporations 2000–1
395.1580Community Property Sales M99–1
395.1890Commencing Corporation—First Issue Stock M96–4
395.1935Multi-Step Transactions 2003–21045
395.2049Vehicle Transfers M98–3
395.2165Reorganization—Limited Partnership 2003–21045
395.2260Distribution of Partnership Assets M97–4
395.2360Partial Liquidation of Partnership—Sales by Stockholders 2002–2
395.2380Partnership, Dissolution of, Sales of Assets by Partners After Distribution Thereof 2000–2
395.2400Partnership, Dissolution or Liquidation M97–4
395.2420Property Settlement, Example of Particular Non-taxable M99–1
395.2440Ratable Distribution M97–4
395.2480Stock in Trade M97–4
395.2515Sale of Asset M99–1
400.0020Dunnage Lumber M93–2
400.0100Gas and Dispensers M93–2
400.0180Packing Material Required to be Returned to Packer M93–2
410.0100Concessionaires 2001–3
410.0168Issuance of Permits to Minors 2000–1
410.0178Medical Marijuana 2006–11071
410.0202Refusal to Issue a Seller's Permit 2006–11071
410.0900Veteran's Exemption 2010–11076
415.0160Student Organization and School, as Constituting One Entity M99–1
415.0165Transactions Structured to Avoid Tax 2002–2
420.0120Illustrated Article M99–2
420.0167Photocopying Hospital Records 2002–2
420.0280Reproduction on Christmas Cards 2002–1
420.0342Photo Finishes at Horse Races 2002–1
420.0460Developer M99–1
425.0005Acupuncturists 2009–11075
425.0012Chinese Medicinal Herbs 2009–11075
425.0149.300Medical Kits 2000–2
425.0149.350Medicine 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
425.0166Skin Care Products 2007–11072
425.0167.990Surgical Centers 2002–2
425.0168Surgical Centers 2002–2
425.0168.200Vitamin Sales by Dietary Consulting Service 2000–1
425.0168.400Tissue and Breast Expanders 2004–21063
425.0214Blood Collection Supplies20111078
425.0230Catheters 2002–2
425.0231Catheters 2004–21058
425.0350Distilled Water M99–1
425.0399Gastrostomy Tubes and Kits 2005–21068
425.0403.400IV Sets M98–2
425.0428I-Med Pumps and I-Med Cassettes M97–2
425.0430Immunoadsorption Treatment Column M96–3
425.0461Insulin Test Strips (3/17/92) 2002–31037
425.0463Insulin Syringes 2010–11077
425.0485Kidney Dialysis Machines 2001–3
425.0486Kidney Dialysis Machine Products 2001–3
425.0487Kidney Dialysis Machines and Supplies 2001–3
425.0492Liquid Nutrition 2005–21068
425.0509Medical Gases M96–4
425.0510Medical Kits M97–2
425.0511Medical Oxygen Delivery Systems M96–4
425.0515Medi-Jector (1/30/79) 2002–31037
425.0525Miscellaneous Medical Supplies M96–4
425.0526Miscellaneous Medical Supplies M97–2
425.0547Nitrogen Gas M96–4
425.0555On/Off Prep Kit (Hemodialysis) M97–2
425.0610Oral Orthopedic Appliance M96–2
425.0685Oxygen Delivery System—Respiratory Equipment 2003–21042
425.0742Programmable Drug Infusion Devices 2002–2
425.0755Pulmoaide Nebulizer M96–4
425.0777Respiratory Equipment 2003–21042
425.0806Salt M97–2
425.0840Spinal Anesthetic Trays M97–2
425.0853.400Stapler and Linear Cutter 2000–2
425.0882Test Strips Glucose (12/5/90) 2002–31037
425.0884Traction Devices M96–4
425.0893Tubes 2002–2
425.0910Ventilators 2003–21042
425.1147Sterile Water M97–4
425.1180Tracheostomy Cleaning Trays and Female Catheter Kit 2000–2
430.0020Addressograph Plates M97–1
430.0040Alterations Required After Setting Type 2000–3
430.0050Book Manuscript Layout 2000–3
430.0061.800Computer Output-Typeset Galleys, Etc. 2000–3
430.0062Computerized Book Formatting 2000–3
430.0069Desktop Publishing 2000–3
430.0120Embossing Addressograph Plates M97–1
430.0155Manuscripts 2000–3
430.0160Music Manuscripts 2000–3
430.0198Production of Employee Newspaper 2000–3
430.0200Punching Holes, Cutting Paper, Gold Stamping, Padding and Gathering M99–1
430.0220Recasting of Type M97–1
430.0227.200"Set-up" Charges 2000–3
430.0228Special Employees M99–1
430.0229Transfer on Disk 2000–3
430.0240Art Work and Color Separations 2000–3
430.0243Artwork and Supervision 2000–3
430.0245Charges by Graphic Designer 2000–3
430.0250Color Separators—Intermediate Working Products 2000–3
430.0260Dies 2000–3
430.0268Direct-to-Press Process 2000–3
430.0280Engravings, Mats and Film 2000–3
430.0285Gross Receipts 2000–3
430.0292Listing and Pricing Printing Aids Separately 2000–3
430.0295Mechanicals and Stats 2000–3
430.0300Metal Engravings 2000–3
430.0320Multilith Plates 2000–3
430.0330Multiple Party Transactions—Resales 2000–3
430.0339Negatives—No Title Passage Provision 2000–3
430.0340.5Plate-Ready Film Manufactured Out-of-State 2000–3
430.0341Printing Aids 2000–3
430.0342Printing Aids for Newsletter 2000–3
430.0342.5Printing Aids—Sales in Interstate Commerce 2000–3
430.0342.850Separate Listing and Pricing 2000–3
430.0343Special Printing Aids 2000–3
430.0343.001Special Printing Aids 2000–3
430.0343.350Statement on Invoice 2000–3
430.0344.7Transparencies 2000–3
430.0345Assembling Final Proofs with Typography 2000–3
430.0346Art Files Electronically Imported 2000–3
430.0347Color Proofing 2000–3
430.0348Camera-Ready Format 2000–3
430.0365Composed Type—Veloxes 2000–3
430.0375Designs M96–4
430.0375.5Desktop Publishing—Camera-Ready Copy 2000–3
430.0376Graphic Artist 2000–3
430.0377Illustrations 2005–21064
430.0378Non-profit Organization Sales 2000–3
430.0405Photomechanical Transfer Method 2000–3
430.0407Postscript Processing 2000–3
430.0413Proofs Containing Typography and Artwork 2000–3
430.0420Reproduction Proofs 2003–21042
430.0459Reproduction Proofs 2000–3
430.0470Sale of Graphic Art to Foreign Purchaser 2000–3
430.0472Sale of "Mechanical" on Disk 2000–3
430.0475Screen Printings 2000–3
430.0480Translation of Documents from One Language to Another 2000–3
430.0490Typesetting Charge—Artwork 2000–3
430.0491Typesetting, Illustration and Paste-up Done by Electronic Means 2000–3
430.0493Typography 2000–3
430.0494Typography/Artwork M97–4
430.0495Typography and Artwork 2000–3
430.0496Typography/Artwork 2000–3
430.0496.250Typography and Color Proofing 2000–3
430.0497Typography—"Linotronic" System Output 2000–3
430.0520Varitype Composition M95–3
430.0540Varityped Copy as Reproduction Proofs M95–3
430.0620Cards and Posters M99–1
430.0640Lettering Signs on Trucks or Automobiles M99–1
432.0021.800Catalog of Summer Programs 2004–21063
432.0023.5College Catalog 2004–21063
432.0026Printed Sales Messages 2000–2
432.0040Environmental Careers Bulletin 2003–31049
432.0041.500Exemption Certificate—Effect on Seller 2003–31049
432.0066Newsletters and Printed Sales Messages 2000–3
432.0072.800Promotion of Contests M97–4
432.0120School Catalog or Class Schedule Exemption Requirements 2004–21063
432.0122Specialty Envelopes (4/4/94) 2002–31039
432.0123Standees M96–4
432.0125"Standees" Not Printed Sales Messages M96–4
432.0505Contest Material M97–2
432.2900Mechanical Manner of Billing 2000–3
435.0660Cutting and Threading Pipe or Shafting M99–1
435.0680Cutting Brick, Lumber and Rock M99–1
435.1420Rug and Carpet Cleaners (5/24/54) 2003–11041
435.1560Splicing of Home Movie Film M99–1
435.1750Vine Cuttings M97–4
440.0050Manufacturing Aids 2004–11054
440.0051Manufacturing Aids 2000–2
440.0107Carrier Gases—Manufacturing Wafers M99–1
440.0420Chemicals 2000–1
440.1120Flux 2004–21058
440.1270Hydrofluosilicic Acid 2003–21045
440.1445Oil from Inventory for Well Stimulation 2003–21045
440.1505Photocopier Fuser Agent 2002–2
440.1827Tungsten Aluminum Filaments—Metal Coatings M99–2
440.1850Chemicals Used in Manufacturing—Prepeg and Printed Circuit Board Blanks M96–4
440.1860Incorporation Into Finished Product 2003–21042
440.1970Graphite Electrodes Used in Steel Production M98–2
440.2060Nickel Flakes M95–3
440.2160Salt and Lye 2005–21064
440.2180Salt Used in Hide and Pelt Curing M99–1
440.2280Wine Components M99–1
440.2480"Accelerator P-198" M94–1
440.2560Barium Carbonate in Clay Products 2000–1
440.2820Flux 2004–21058
440.2900Glazing M99–1
440.3100Latex Defoamers 2000–1
440.3140Lubricants or Excipients 2000–2
440.3360Resin Soap M95–3
442.0006Advertising Copywriter—Text Only 2000–3
442.0040Camera-Ready Format 2000–3
442.0043Computerized Book Formatting 2000–3
442.0180Formatting 2000–3
442.0350Manuscripts 2000–3
445.0040Use Tax 2001–2
455.0900Unavailable Records 2003–21045
460.0012Body Shop Repair Supplies 2003–21042
460.0018Charge for Tax—Optional Maintenance Contracts 2000–2
460.0120Monthly Billings 2003–21042
460.0190Repair Parts—Average Use of Average Value of Parts 2001–3
460.0250Subcontract Repairs 2001–3
465.0059Refund Applies to Both Self Assessed and Determined Taxes M97–2
465.0070Reliance on Advice Obtained by Predecessor—Section 6596 M98–3
465.0130Erroneous Use Tax Paid on Lease of MTE 2007–11073
465.0141Limitation Period M99–1
465.0210Limitation Period (9/19/78) 2002–31039
465.0220Waivers 2000–3
465.0820Limitation—Deficiency Determination M96–3
465.0900Mistake on Waiver 2002–1
465.1470Relief of Spouse—Section 6546 M98–3
465.1530Statement in Audit Work Papers 2000–2
475.0021Burden of Proof—Timely Resale Certificate not Obtained M99–1
475.0116Nonpermitized Indian Retailer 2000–1
475.0139Out-of-State Retailer 2000–1
475.0160Out-of-State Use 2003–21043
475.0168.160Resale Certificates—Copy Machine Supplies 2002–2
475.0168.200Purchases for Resale from a Section 6015 Retailer 2004–11054
475.0550Vehicle Purchased by a Vehicle Dealer who Doesn't Sell that Make of Vehicle 2000–3
477.2300Materials Used Experimentally in Development of Prototype 2007–11072
480.0023Broker Transactions M99–1
480.0090Exempt Sales by "Section 6015" Retailers 2000–1
480.0180Number of Sales M99–1
480.0215Partnership Acting as an Employee of a Local Government 2002–2
490.0020Automobiles M96–3
480.0325Sales Through Representatives 2000–1
480.0350Section 6015(b) Retailer—Sales to Holders of Seller's Permits 2004–11054
490.0135Dispute Over Defects 2000–1
490.0233Returned Merchandise v. Trade-In 2005–21065
490.0360Transportation Charges M99–1
490.0513Lemon Law Replacements M97–2
490.0515.300Optional Warranty 2000–1
490.0570Replacement Automobile (Lemon Law) M97–2
495.0050Blood and Tissue Banks20111078
495.0090Capital Contribution M99–2
495.0140Conditional Vendee M99–1
495.0180Consideration M99–1
495.0441Rescission 2000–3
495.0790Agent for Nonregistered Seller 2002–2
495.0900Out-of-State Customer 2000–1
500.0064Contract Carriers M99–1
505.0305Postal Service M99–1
505.0320Production and Marketing Administration County Committee M99–1
505.0459Federal Deposit Insurance Corp 2000–1
505.0593Production Credit Associations—Banks for Cooperatives M96–4
510.0040Carnation Cuttings 2002–2
510.0060Citrus Seeds 2002–2
510.0079Gerbera Plants 2002–2
510.0080Gladiolus 2002–2
510.0088Grapevine "Bud Wood" (4/8/75) 2002–31039
510.0100Grapevines M99–1
510.0140Nut Trees, Asparagus and Rhubarb 2002–2
510.0180Parsley Plants 2002–2
510.0200Rhizomes M99–1
510.0240Strawberry Plants 2002–2
510.0280Treating of Flax Seed 2003–31049
510.0340Use Prior to Sale 2002–2
510.0760Foliar Applications M99–1
510.0780Gibberellic Acid M99–1
510.0920Hormone Growth Stimulants M99–1
510.0960Indolebutyric Acid Hormone M99–1
510.1260Pollen M95–3
510.1270Pollen M99–1
510.1300Pomace M99–1
510.1380Shavings M99–1
515.0010.200Electronic Financial Information M98–3
515.0010.280Electronic Financial Information and News Service M98–3
515.0011Embroidery Machine Control Tapes M97–2
515.0012.800Paging Services 2003–21045
515.0120Official Documents 2000–1
515.0180Official Documents M96–3
515.0195Public Documents M96–3
515.0280"Varityping" Letters M97–2
515.0600Computer Assisted Design (C.A.D.) M97–4
515.0840Chemical Insecticide Service M96–2
515.0960Crop Spraying Chemicals M99–1
515.0980Exhibit Dividers M98–3
515.1140Illustrated Article M99–2
515.1308Sign Service M95–3
527.1000Radio Commercials 2000–2
530.0120Handicraft Items M99–1
535.0024Foreclosure Pursuant to Security Agreement 2001–3
535.0052Occasional Sales 2003–31048
540.0260Dresses M99–1
540.0315Human Proteins and Enzymes20111078
545.0080Tax Reimbursement—Nonpermitted Seller 2000–3
545.0100Time to Take Deduction M96–2
550.0030Admission Charge 2003–21043
550.0060Benches in Warming Hut and on Porch as Facilities M99–1
550.0064Candy—80/80 Sale 2007–11073
550.0080Disposable Tableware Sold to Air Carriers M99–1
550.0126Kiosks 2000–1
550.0150Open Lobby Policy 2008–11043
550.0240Room Rental 2003–31049
550.0245Room Rental 2003–31049
550.0260Room Rental 2003–31049
550.0268Sales of Meals Below Cost20111078
550.0280Take Home Food Sales 2002–1
550.0310Aluminum Foil Potato Wrap M99–1
550.0330Benefit package M99–1
550.0349Food Provided to Participants of a Tour Bus 2003–31049
550.0400"On The House" M99–1
550.0531Serving Meals to Residents—62 Years of Age or Older M99–1
550.0660Theater Snack Bars 2000–1
550.0700Bona Fide "Cover Charge" M99–1
550.0810Charges Made by Caterers 2003–31049
550.0811Charges Made by Caterers—Wedding Coordination 2003–31049
550.0845Room Rental 2003–31049
550.0857Room Rental—General M97–4
550.1070Religious Organizations 2004–21061
550.1140Candy M97–2
550.1220Clubs 2000–1
550.1295Employees', Teachers', and Students' Meals 2005–21065
550.1434Student Meals20111078
550.1460Students, Who are 2004–11054
550.1720Hot Fudge Sundaes M99–1
550.1880Pretzels—Soft 2002–2
555.0020Discount 2003–21045
557.0053Conflicting F.O.B. Terms 2000–1
557.0055Conflicting Title Terms 2000–1
557.0100Delivered Price 2002–2
557.0110Delivery Charges—Rock M96–2
557.0200"F.O.B." 2001–3
557.0280Installation by Seller after Delivery 2004–21062
557.0442Passage of Title 2005–21068
557.0450Postage and Handling vs. Handling M96–2
557.0560Separate Charge to Customers for Freight M96–2
557.0565Shipping, Handling and Insurance Charges M96–2
557.0580Stocking or Spreading Wallboard 2004–11054
557.0685Unloading and Stacking of Hay 2003–31049
560.0020Auctioneer M99–1
560.0040Auctioneers M99–1
560.0220Surplus Property M99–1
565.0080Modification of Contracts M99–1
565.0300Mail Delivery System M99–1
565.0320Missile Silo Complex M99–1
565.1150Aerospace Title Clauses M95–3
570.0020Art Object Brought into State M96–3
570.0040Commingled Goods M99–1
570.0417Trade Show Exhibits 2007–11072
570.0430Vehicles Purchased for Use in Interstate Commerce M99–1
570.0460Change in Intent After Purchase M97–4
570.0520First Use Out-of-State M95–3
570.0540First Use Out-of-State M97–2
570.0560First Use Out of State M93–2
570.0600Foreign Country, Purchase for Use in M97–4
570.0660Partial Use Elsewhere M97–4
570.0662Property Transferred to Subsidiary—No Consideration M99–2
570.0700Transient Use—Place of Ultimate Use M97–4
570.0760Transient Use—Place of Ultimate Use M97–4
570.0820Transient Use—Place of Ultimate Use M97–4
570.0852Change of Circumstance 2001–3
570.0900Construction of Statute M93–2
570.0920Intent to Use in State 2013-11079
570.0960Intent to Use in State M98–3
570.1020Use Out-of-State Over Three Months 2000–1
570.1080Automobiles 2000–1
570.1110Catalog Preaddressed 2002–2
570.1130Instate Delivery to Lessee of Buyer M97–4
570.1240Aircraft-Installation of Interior M97–4
570.1320Vessel 2000–1
570.1560Tankers M99–1
580.0180Delivery Out-of-State 2000–3
580.0313Registration with DMV Equivalent to Filing a Use Tax Return20111078
580.0500Out-of-State Seller for Trailer Sales M99–1
585.0003Aircraft and Gliders 2003–21045
585.0270Transfer to Living Trust 2013-11079
585.0275Transfer to Revocable Grantor Trust 2013-11079
585.0406Vehicle Purchased from Father's Estate 2003–21045
585.0520Intervening Transferees 2000–3
590.0037Copy-Card Sales 2000–1
590.0100Nonreturnable Container Exemption M99–1
590.0149Photocopy Machines M99–2
596.0100Almond Shells or Almond Tree Prunings 2003–21045
596.0350Forest Production—Waste By-Products M97–2
600.0020"For Hire" Operations 2003–21045
600.0050Interstate Commerce M99–1
600.0060Resale Before Exempt Use 2004–21058
600.0130Kelp M94–1
600.0200Territorial Waters M99–1
600.0460Gas Hot Plate and Butane Jets M99–1
702.1010Reallocations Limitation Period20111078
710.0010California Warehouse 2004–11052
710.0027Place of Use 2000–1
715.0140Sales by Carriers, Utilities and Vessels 2002–2
715.0160Scope of Exemption 2002–2
715.0455Cargo Containers 2002–2
715.0470Commercial Fishing Boats 2002–2
715.0480Fish Nets 2002–2
715.0500General 2002–2
715.0540Waterborne Vessel Used Exclusively for Commercial Purposes 2001–3
715.0560Waterborne Vessels—Medicines—Charts 2001–3
800.0008.800First Functional Use M99–1
800.0008.910Fixed Price—Advanced Rental Payments 2003–21045
805.0030Collection of District Tax M98–3
817.0020Allocation of District Taxes M99–1
817.0250Documented Vessels M98–3
820.0100District Transaction and Use Tax Rates M96–2