Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales And Use Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 6014

6014. "Seller." "Seller" includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.

For the purposes of this section, the phrase "tangible personal property of a kind the gross receipts from the retail sale of which are required to be included in the measure of the sales tax" includes all tangible personal property of a kind the gross receipts from the retail sale of which is, or would be, required to be included in the measure of the sales tax if sold at retail, whether or not the tangible personal property is ever sold at retail or is suitable for sale at retail.

History.—Stats. 1949, p. 1344, operative July 1, 1949, added "of a kind." Stats. 1983, Ch. 184, in effect July 11, 1983, operative January 1, 1984, added the second paragraph.

Manufacturer.—A manufacturer who had made sales for resale but no retail sales and whose product was not suitable for retail sale was not a "seller". Glass-Tite Industries, Inc. v. State Board of Equalization (1968) 266 Cal.App.2d 691 (this case was overturned by the 1983 amendment to Section 6014).
A manufacturer who makes no retail sales but whose product is suitable for retail sale is a "seller." Davis Wire Corp. v. State Board of Equalization (1976) 17 Cal.3d 761.