Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Law
ANALYSIS OF THE CALIFORNIA SALES AND USE TAX LAW
Concessionaires.
Persons holding seller's permits are responsible for the payment of taxes, penalties and interest under the Sales and Use Tax Law arising out of any sales made by any concessionaire who may operate in the premises of the permittee unless the concessionaire has first obtained in his own name a permit to engage in business as a seller.