Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014

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
100.0016Advertising Agency Acting as Agent 2004–11054
100.0037.500Transfer of Photographs into External Computer Harddrive 2005–21067
100.1100License to Reproduce Photographs Transferred on Disk to Client 2004–21058
105.0009Aircraft—Purchaser Liable for Sales Tax 2002–2
105.0066.500Common Carrier Presumption 2000–2
105.0071Common Carrier Use 2005–21067
105.0296Telephones Installed on Aircraft 2000–2
120.0524Security Key Installed with Load and Leave Software 2000–2
120.1176Data Recovery Services 2008–11074
130.0007Claims for Refund for Earned Interest on Bad Debts 2003–31049
130.0110Computing Bad Debt Loss—Alternative Methods 2002–2
170.0002.850 Collection Activity Once Liens Expire 2010–11077
170.0007.055Discharge in Chapter 13 Bankruptcy2003–31049
170.0293Bankruptcy Automatic Stay—Lien Extensions 2003–21042
175.0013Attending Trade Shows—Pre and Post Activities2011–11078
175.0018Collection of Use Tax by California Department of Corrections (CDC) and/or California Training Facility (CTF) 2006–11069
175.0130Net Income from Convention and Trade Show Activities 2003–31048
190.0461Joint Venture Liability 2004–11055
190.0521Material Excavated from Quarry Owned by the Contractor 2004–11055
190.0825Sale of Materials to Construction Contractor for Indian Tribe 2004–11056
190.0829Sale and Installation of Plantation Shutters 2005–21067
190.1785Interior Wall Panels 2002–2
190.2508On-premise Electric Signs 2002–31038
195.0075Berry Containers 2003–21043
195.0085Blood Collection and Pack Units 20141080
195.0155California Redemption Value (CRV) Fee 2004–11054
195.1455Deposits on Automotive Refrigerant Containers 20141080
195.1563Pallets—Bakery Transportation Racks 2002–2
220.0002Accepting Returned Products on Behalf of Out-of-State Retailer 2000–1
220.0125Internet Nexus 2001–3
220.0253Support Services 2000–1
220.0256Telecommuting In-State 2000–1
220.0275 Trailing Nexus 2010–1 1077
229.0010Solar Facility20141080
240.0050Out-of-State Shipments 2001–3
245.0287Carbonated Fruit Juices—Other Additives 2004–21062
245.0370Distilled Water 2001–3
245.0724Medicinal Claims 2009–11075
245.0732Medicine—Medical Foods20141080
245.1093Thickened Juices 2006–11069
245.1125.750Boost Nutritional Drinks 2003–31049
245.1633PediaSure 2000–2
280.0060Advertising Material—Gifts 2003–11041
280.0523Entertainment Books 2005–21066
280.0585Gift Certificates 2004–21060
295.0270Gross Receipts from Sales of ATM Machines 2002–1
295.0369Liquidated Damages 2004–21061
295.1237E-Waste Recycling Fee 2006–11069
295.1302.500Tire Disposal Fee 2000–3
295.1319Energy Surcharge Fees 2002–2
305.0009Material Sales—No Sovereign Immunity for Non-Indian Contractor 2003–11041
305.0019.100 Indian and Non-Indian Couples 2010–1 1077
305.0028.200Off-Reservation Sales to Indians 2007–11072
305.0028.600Purchase of a Vehicle—Use Tax Collection Responsibility 2006–11069
315.0142"Lift Gates" on New Trucks 2002–31037
315.0221Painting Repair Parts 2000–1
320.0048Credit Interest 2003–31047
320.0048.050Credit Interest 2003–31048
320.0205Relief from Penalty Billed Under Section 6829 2005–21064
320.0215Relief of Interest—Section 6593.5 2006–11069
325.0185Use or Storage for Purposes of the Six-Month Test 2000–2
325.0192Use Tax Exclusion—Intermodal Cargo Containers' Component Parts 2002–31039
325.0410Delivery of Boat Outside California 2000–3
325.1724Ferry Flights 2002–1
330.2311.900Lease of Vehicle 2000–1
330.3126Leases Subject to Use Tax—Section 6406 Credit 20141080
330.3950Computer Hardware and Prewritten Software 20141080
335.0043.500Lease of Mobile Transportation Equipment (MTE)—Refund Claim 2007–11073
335.0089.700Use of MTE by Lessor 2007–11072
347.0535Manufacturer's Partial Exemption—Transportation Equipment 2001–3
347.0865Refunds for Manufacturing Partial Exemption2002–1
360.0010Balloon Art 2001–3
360.0117Holiday Decorations 2001–3
362.0135Sale of a New Mobilehome Installed on an Indian Reservation 2005–21064
375.0057Format Changes, EPKs and Screeners—When Taxable 2005–21065
375.0847Interactive Technology 2000–1
375.0848Interactive Technology 2001–2
375.0975Post Production Storage Equipment 2002–31039
375.1041Tape to Laser Disk Transfer 2000–1
385.0287Local Printing Plants 2004–21059
395.0007Asset Sales 2002–31039
395.2025Transfer of Assets to Joint Venture 2002–2
410.0067.750Issuance of Permit to Minors 2004–11054
410.0167.500Issuance of Permits to Emancipated Minors 2000–2
410.0178Medical Marijuana 2003–31049
415.0165Transactions Structured to Avoid Tax 2000–1
425.0011.100Central Line Catheters 2004–21058
425.0022.800Colon Irrigation Devices 2003–31048
425.0053.100Food vs. Medicine 2009–11075
425.0151Medicines—Medical Foods20141080
425.0239Cerebrospinal Fluid (CS) Drainage System and Replacement Drainage Bags 20131079
425.0416Hoveround Four-Wheeled Scooters 2005–21067
425.0487.100Knee Scooters 2006–11070
425.0915Vents and Sumps 2007–11072
430.0342Split Sale 2001–2
435.1655Tank Production 2000–1
440.0049Manufacturing Aids 2004–11053
440.0523CO2 Gas 2001–2
460.0028Excess Tax Reimbursement—Remitting to the Board 2007–11072
460.0130"No Sales Tax" Promotions 2003–31049
460.0024.100Excess Tax Reimbursement—Combination Packages of Food and Nonfood Items 2004–21063
460.0242Internet Order Form 2002–31040
465.0058Partial Payment Claims for Refund 2004–11057
465.0078Section 6902.2 Refund 2000–1
465.0079Statute of Limitation 2000–1
465.0210.175Limitation Period—Section 6902.4 2002–2
475.0168.185Purchases of Light Rail Vehicles Not Qualifying for Exemption from Tax 2005–21064
480.0355Section 6015 Retailers—Resale Certificates from Agents 2004–11054
495.0011Agent for Client 2008–11074
495.0050Blood and Tissue Banks 2007–11072
495.0051Blood and Tissue Banks2011–11078
505.0535Merged Associations 2003–21046
505.0865Medicare Reimbursement Payments 2003–21046
510.0175Palm Trees 2000–1
510.1230Pest Control Products and Growing Mediums 2004–21062
515.0001.100Agent for Client 2008–11074
515.0062.500Web Site—Advertising Property for Sale 2000–2
535.0016Debtor-in-Possession is Not a Bankruptcy Trustee 2004–11051
535.0092Transfer of Membership Interests in a Limited Liability Company 2002–1
540.0315Human Proteins and Enzymes 2007–11072
550.0150Open Lobby Policy 2004–21043
550.0812Charges Made by Caterers for Use of Premises 2004–21060
550.0115Grocery Stores—Sales of Soda Fountain Drinks 2007–11072
550.1655Carbonated Beverages Included in a Meal Sold " To Go" for a Single Charge 2002–31037
557.0130Drop Shipments 2001–3
557.0400Newspaper Delivery Charges 2000–3
557.0573Stacking and Spreading Charges 2004–21060
565.1301Intent to Pass Title—FAR 52.232-32 2004–11053
565.1810Title Passage Clauses 2003–21045
570.0113Display Shelving and Signage Purchased by Retailers 2001–3
570.0505First Functional Use 2002–31039
570.0590Functional Use 2004–11052
570.1655Indian Tribal Tax 2006–11070
570.1659Leases Subject to Use Tax—Section 6406 Credit 20141080
580.0077Courtesy Deliveries for Lessor-Retailer 2004–21061
585.0004.500Delivery of Boat Outside California 2000–3
585.0022Family Exemption—Sale by Dealer to Family Member is Taxable 2002–31037
590.0810Vending Machine Sales 2002–2
600.0063Transfer of Vessel to Obtain Dungeness Crab Permit 2001–2
700.0001Application of City Sales Tax 2003–21043
700.0050 Allocation of Local Use Tax for Transactions of $500,000 or More 2010–1 1077
700.0150Increases in City Sales Tax Rates 2006–11069
700.0270Use Tax—In-state Sales Agents 2004–21059
700.0280Use Tax Direct Reporting 2004–21059
702.1050Redistribution of Local Tax—When Not Done 2003–31048
710.0150Website vs. Warehouse 2000–2
710.0151Website vs. Third-Party Warehouse 2003–31048
800.1455Initiative Process—Enactment of Tax 2007–11072
802.0010Incorporation of Statutory Provisions by Reference 2005–21065