Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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.