Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales And Use Tax Law

INDEX


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    Q    R    S    T    U    V    W    X    Y

A

Abstract of judgment for tax . . . 6738

Accommodation loans
sales tax . . . 6094
use tax . . . 6244

Accounts, worthless
sales tax . . . 6055
use tax . . . 6203.5

Acquisition sale and leaseback . . . 6010.65

Acquisitions of endangered animal and plant species . . . 6202.5

Actions
refunds, for, and to recover erroneous, see refund and credit of overpayments
tax, to collect
attachment . . . 6713
Attorney General to prosecute . . . 6712
delinquency, certificate of, as prima facie evidence in . . . 6714
jurisdiction . . . 6711
name of plaintiff . . . 6711
service of process, use tax . . . 6715
time to bring . . . 6711

Address, change of . . . 6068

Administration of law
Board, enforcement by . . . 7051
Browsing . . . 7056.5
collections, report of, to Controller . . . 6826
confidential information, prohibition against disclosure, see confidential information
employees, hiring of . . . 7052
hearings by representatives . . . 7052
information returns, use tax . . . 7055
records of sellers and purchasers, examination of . . . 7054
requirement that records be kept . . . 7053
rules and regulations . . . 7051
representatives prescribing . . . 7052
unauthorized inspection of records . . . 7056.5

Admission charge, food consumed in place having . . . 6359

Advanced manufacturing, exclusion . . . 6010.8

Advertising, assuming or absorbing tax
use tax . . . 6205

Advocate, Taxpayers' Rights . . . 7083

Agents
consumer, agent for delivery to, as making retail sale . . . 6007
forwarding, see forwarding agents
retailers, agents not considered as . . . 6015
service of process on, in action relating to use tax . . . 6715

Air carriers
food products, hot prepared . . . 6359.1
fuel and petroleum products . . . 6357.5
parts exemption . . . 6366

Aircraft
defined . . . 6274
exemptions
family . . . 6285
ground control stations . . . 6366
leased to common carriers, foreign governments, nonresident . . . 6366.1
ownership similar after transfer with entire business . . . 6281
parts . . . 6366
presumption of use for purchases outside California . . . 6248
rate increase . . . 6051.6, 6201.6
retailer not required to hold permit . . . 6283
revocable trust . . . 6285
sold to common carriers, foreign governments, nonresidents . . . 6366
jet fuel, exclusion from motor vehicle fuel exemption . . . 6357
occasional sale exemption inapplicable to certain . . . 6367
permit requirement of seller . . . 6284
retailer of, who is . . . 6275
use tax, due date . . . 6291

Allocation of local use tax . . . 7051.3

Alternative energy and advanced transportation project . . . 6010.8

American National Red Cross, sales to, exemption . . . 6381

Amnesty, tax penalty . . . 7070–7078

Animal life, exemption . . . 6358(a)
feed for, exemption . . . 6358(b)
drugs and medicines . . . 6358(e)

Animals
endangered and threatened . . . 6010.50, 6202.5, 6366.5
pet adoptions . . . 6010.40
racehorse breeding stock . . . 6358.5

Annual plants, exemption . . . 6358(c)

Armed forces, purchase of vehicle by member of . . . 6249

Art works . . . 6010.30, 6365

"Assembly", fabrication or transfer as sale or purchase . . . 6010.3

Assignee for benefit of creditors, as person . . . 6005

Assignee, no judgment for . . . 6937

Assignees of accounts receivables . . . 6055, 6203.5

Association, as person . . . 6005

Assuming of absorbing tax, advertising re
use tax . . . 6205

Attachment, in action for tax . . . 6713

Audit, managed . . . 7076.1 7076.5

Auction sales of vehicles: presumption: resale certificates . . . 6092.5

Auction
exemption for nonprofit organizations . . . 6363.2
sale at, included in definition of "sale" . . . 6006.6
seized property, sale by board at public . . . 6796

Automobiles, see vehicles


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B

Bad debts
sales tax . . . 6055
use tax . . . 6203.5

Bank charges, reimbursement of . . . 7096

Bankruptcy, trustee in, as person . . . 6005

Banks, service of notice to creditors on . . . 6702

Barter, as sale or purchase . . . 6006(a), 6010(a)

Beverages, what included in food exemption . . . 6359

Bill of Rights (see Taxpayers' Bill of Rights)

Blind persons, operating certain restaurants and vending stands, exemption . . . 6363

Blood collection, blood pack units . . . 6364.5

Board of Governance, Streamlined Sales Tax Project . . . 6027

Boat trailers, see vehicles

Boats, see vessels; watercraft

Bracelets commemorating American prisoners of war . . . 6360

Brokers, see customs brokers

Boundaries, State . . . 6017

Buddy Poppy exemption . . . 6360.1

Bullion, "monetized" . . . 6355

Burden of proof
retail, that sale is not at . . . 6091
use in state, that sale of property delivered in state is not sold for . . . 6241

Business
affairs of retailer, confidentiality of . . . 7056
defined . . . 6013
engaged in, in state, definition . . . 6203
purchaser of, withholding of purchase price by . . . 6811, 6812
sale of, exemption, see occasional sale

Business trust, as person . . . 6005C


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C

California, State of, as person . . . 6005
medicine used or furnished for treatment, exemption . . . 6369

Cancellations of liability . . . 6981

Candy and confectionery (see Food Products)

Carbon dioxide exemption . . . 6359.8

Car Buyer's Bill of Rights; used vehicles . . . 6012.3

Carriers (see also common carriers)
delivery to, for shipment out of state, sales tax exemption . . . 6396

Cash discounts, see discounts

Catering trucks, operators of, sales to . . . 6074

Certificates (see also exemption certificates; resale certificates)
amount due, recording or filing of notice of state tax lien . . . 6757
delinquency, certificate of, as prima facie evidence in suit for tax . . . 6714
judgment for tax, certificate of amount due in request for . . . 6736
payment, certificates of . . . 6813
sale of business, certificate of nonliability upon . . . 6811, 6812
State tax lien, recording or filing of notice of . . . 6757
vehicles, exemption and tax clearance certificates . . . 6422.1

Charitable organizations . . . 6359.45, 6375

Chemical toilets, lease of, as sale or purchase . . . 6010.7

Chiropractors . . . 6018.4

City or city and county, as person . . . 6005

Civil Code Section 1656.1 . . . 6051

Civil proceedings, Taxpayers' Bill of Rights . . . 7156

Claims for refund or credit, see refund and credit of overpayments

Clinic, see medical facility or clinic

Clothes cleaning or dyeing establishment
retailers, when not . . . 6018.6

Clubs, see social clubs

Coins . . . 6355

Collection cost recovery fee . . . 6833

Collection of restitution orders . . . 6835

Collection of taxes by board (see also actions; determinations; judgment for tax; liens; returns and payments; security for tax; seizure and sale; successor's liability; warrant for tax)
Department of Motor Vehicles acting for and on behalf of board in collecting use tax on certain vehicles . . . 6292
enjoining collection prohibited . . . 6931
erroneous refunds, action to recover, see refund and credit of overpayments

Internal Revenue Service and other states' debts . . . 6835

people, board acts on behalf of . . . 6828
remedies cumulative . . . 6827
report of collections to Controller . . . 6826

Collection of taxes by private collection
entity . . . 6830

Collection of taxes by retailer
sales tax, reimbursement for, see reimbursement for sales tax
use tax, see use tax

Common carriers
aircraft sold or leased to, exemptions . . . 6366, 6366.1
parts purchased by air common carriers . . . 6366
parts purchased by rail carriers . . . 6411
sales to, sales tax exemption . . . 6385
vessel for hire in interstate or foreign commerce as common carrier . . . 6385

Composed type, fabrication or transfer of, as sale or purchase . . . 6010.3

Computers
industry, computer: notice re application of sales and use tax laws . . . 7059
programs, custom: sale or purchase . . . 6010.9

Conditional sale, included in definition of
sale . . . 6006(e)
purchase . . . 6010(c)

Confidential information
prohibition against disclosure . . . 7056
return preparers . . . 7056.6
taxpayer communications . . . 7099.1
exceptions
authorization by Governor and local legislative bodies . . . 7056
information protected . . . 7056
sellers' permits, information on excepted . . . 7056
persons subject to prohibition . . . 7056
return preparers . . . 7056.6
successors and other persons directly interested . . . 7056
sales and use tax records . . . 7056

Constitutional exemptions . . . 6352

Constitutional provision, sales and use tax rate . . . 35, 36

Construction contracts
out-of-state, sales tax exemption . . . 6386
United States, with . . . 6384

Construction of law . . . 6002, 6271

Contact lenses . . . 6018

Containers
blood collection and pack units . . . 6364.5
exemption . . . 6364
food containers . . . 6364(d)
returnable and nonreturnable, defined . . . 6364(c)
waterproof cargo containers
rental of, not a use . . . 6009.1

Continuing purchase, defined . . . 6010.1

Continuing sale, defined . . . 6006.1

"Contractor inventory", see United States

Contractors (see also construction contracts)
United States contractors . . . 6384

Controller
collections, reports of, to . . . 6826
refunds (see also refund and credit of overpayments)
action to recover erroneous, brought by . . . 6961
payment on order of . . . 7102

Copartnership, as person . . . 6005

Corporation, as person . . . 6005

"Cost price", definition of . . . 6244.5

Cost recovery fee . . . 6833

Costs, deductibility from:
gross receipts . . . 6012
sales price . . . 6011

County, as person . . . 6005

Credit (see also refund and credit of overpayments)
action to recover erroneous . . . 6961–63
allowed purchaser, inclusion in:
gross receipts . . . 6012
sales price . . . 6011
prepayment, credit for . . . 6473
use tax, against, for out-of-state tax on purchase . . . 6406

Creditors, notice to
persons subject to . . . 6702
service of . . . 6702
banks, service on . . . 6702
time for . . . 6702
state officers or agencies . . . 6702
transfer or disposition of property by creditor . . . 6702
consent by board to transfer . . . 6702
liability for failure to withhold . . . 6702

Crutches, prescribed, exemption . . . 6369.2

Customs brokers, delivery to, for shipment out of state, sales tax exemption . . . 6396


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D

Debt, use tax as, owed by retailer to State . . . 6204

Debts, bad
prepayments on motor vehicle fuel . . . 6480.6
sales tax . . . 6055
use tax . . . 6203.5

Deficiency determinations, see determinations: deficiency
definitions . . . 6003–24
(See also specific terms)

Delay, excusable . . . 6592, 6596

Delinquencies, public disclosure of . . . 7063

Delivery charges, costs of and charges for transportation, when included in
gross receipts . . . 6012
sales price . . . 6011

Demonstration and display
sales tax . . . 6094
use tax . . . 6244

Dentist, prescribing or furnishing medicines for treatment, exemption . . . 6369

Determinations: deficiency
cancellation of . . . 6981
discontinuance of business, time for making determination . . . 6481
due and payable, when . . . 6565
final, when, if no petition filed . . . 6561
interest . . . 6482
notice of . . . 6486
limitations time for mailing notice . . . 6487
decedent, against person liable for tax of . . . 6487.1
general partners . . . 6487.2
unregistered California purchasers . . . 6487.06
unregistered out-of-state retailers . . . 6487.05
waiver of . . . 6488
number allowable . . . 6481
offsetting overpayments against underpayments . . . 6483
penalties
fraud or intent to evade . . . 6485, 6485.1, 6514.1
negligence or intentional disregard . . . 6484
nonpayment . . . 6565

Determinations: no return made
cancellation of . . . 6981
discontinuance of business, time for making determination . . . 6511
due and payable, when . . . 6565
estimate of tax measure . . . 6511
final, when, if no petition filed . . . 6561
interest . . . 6513
notice of . . . 6515
limitations time for mailing notice . . . 6487
number allowable . . . 6511
offsetting overpayments against underpayments . . . 6512
penalties
failure to file return . . . 6511
fraud or intent to evade . . . 6514
nonpayment . . . 6565

Determinations: jeopardy
administrative hearing . . . 6538.5
due date . . . 6536
interest and penalty . . . 6537
notice of . . . 6537, 6539
petition for redetermination . . . 6538
security . . . 6538

Determinations: petitions for redetermination
amendment of petition . . . 6561.5
form and content of petition . . . 6561.5
hearing on petition . . . 6562
continuance of hearing . . . 6562
notice of hearing . . . . 6562
increase or decrease before determination final . . . 6563
claim for increase, time to assert . . . 6563
order or decision on petition, when final notice of . . . 6564
penalty for nonpayment when final . . . 6565
persons entitled to file petition . . . 6561
service of notices . . . 6566

Diesel
fuel used in transporting farm products . . . 6357.1
prepayment exemption . . . 6480.9
rate increase . . . 6051.8, 6201.8
rate increase exemption . . . 6357.3

Dietary supplements . . . 6359

Disclosure of tax delinquencies . . . 7063

to state licensing entities . . .7057, 7057.5

Discontinuance of business (see also determinations; successor's liability)
seller's permit, surrender upon business becoming inactive . . . 6072

Discounts, cash, exclusion from
gross receipts . . . 6012
sales price . . . 6011

Dismantlers, resale certificates; presumption . . . 6092.5

Dispensing opticians, when not retailers . . . 6018

Display, see demonstration and display

Distribution lines, electrical, not personalty . . . 6016.5

District, as person . . . 6005

Donation of property by retailers . . . 6403

Drinks, serving as sale . . . 6006(d)

"Drive ins", parking facilities for consuming food in cars . . . 6359

Drugs and medicines, definition and exemption . . . 6018.1, 6358

Drugs, prescription medicine exemption . . . 6369

Due date of taxes . . . 6451
(see also determinations; prepayment of taxes)
vehicles, vessels, aircraft; use tax . . . 6291


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E

Earnings withholds: employer's liability . . . 6704

Education and information program, Taxpayers' Bill of Rights . . . 7084

Educational institutions, see loans; schools and school districts

Electrical transmission and distribution lines, not personalty . . . 6016.5

Electricity, exemption . . . 6353

Electronic payments, one day late relief . . . 6591.6

Employees, hiring by board . . . 7052

Employer's liability: withheld earnings . . . 6704

Endangered and threatened animal and plant species . . . 6366.5

"Engaged in business in this State", definition . . . 6203
deletioncommonly controlled group . . . 6203(c)(4)
conventions and trade shows . . . 6203(d)

deletion

Estate, as person . . . 6005

Exchange, as sale or purchase . . . 6006(a), 6010(a)

Execution, upon judgment for tax . . . 6739

Exemption certificate . . . 6421
(see also resale certificates)
federal excise tax on diesel fuel . . . 6423
fuel purchases: amount of excise taxes . . . 6245.5
prepayment of diesel fuel tax . . . 6480.3
vehicles, use tax . . . 6422.1

Exemptions
general . . . 6351–6380
sales tax . . . 6381–6396
use tax . . . 6401–6422.1
of particular property or transactions, see the specific title

Expenses (see also warrants for collection)
gross receipts, not deductible from . . . 6012
sales price, not deductible from . . . 6011

Export (see also interstate and foreign commerce)
packers, delivery to, for export, sales tax exemption . . . 6387

Extension of time for making return or payment . . . 6459
interest on . . . 6592.5
state budget not adopted . . . 6459


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F

Fabricating, as sale or purchase . . . 6006(b), 6010(b)

Factor delivering to consumer, as retailer . . . 6007

Factory-built housing . . . 6012.7

Factory-built school building . . . 6012.6

Farm equipment and machinery . . . 6356.5

Feed for animal life, exemption . . . 6358(b), 6358.4

Feed sellers, exemption from permit . . . 6075

Fees, see collection cost recovery, permits: vehicles; warrants for collection

Felony . . . 7153.5

Fertilizer, exemption . . . 6358(d)

Films, motion picture, leases of . . . 6006(g), 6010(e)

Financially disabled persons, defined . . . 6902.4

Fiscal Recovery Fund . . . 6051.5

Fishing
deep sea fishing, commercial: diesel fuel exemption . . . 6368.2

Fixed price contracts . . . 6376, 6376.1, 6376.2

Flags of United States, certain nonprofit veterans organizations not retailers of . . . 6359.3

Flea markets . . . 6073
form requirement . . . 6073.1

Florists, mobile retail . . . 6077

Food, furnishing, preparing or serving for consideration as sale . . . 6006(d)

Food products (meals)
admission charge, food consumed in place having . . . 6359
blind operators of certain vending stands selling, exemption . . . 6363
definition and exemption . . . 6359
parking facilities, for consuming food in cars . . . 6359
school organizations serving to students, exemption . . . 6363
vending machines . . . 6359

Food stamp coupons . . . 6373

Foreign commerce, see interstate and foreign commerce

Foreign countries, property purchased from . . . 6405

Foreign governments, aircraft sold or leased to, exemptions . . . 6366, 6366.1

Forwarding agents, delivery to, for shipment out of state, sales tax exemption . . . 6387, 6396

Fraternal organizations
furnishing and distributing property by, as sale . . . 6006(c)
person, as . . . 6005

Fraud penalty . . . 6485, 6485.1, 6514, 7155

Freight cars, see rail freight cars

Fuel
air common carriers, foreign destination . . . 6357.5
diesel: transporting farm products . . . 6357.1
excise tax on, exemption certificate . . . 6011, 6012, 6245.5
exemptions, see aircraft
gasohol . . . 6357.5
organic products and waste byproducts . . . 6358.1
tax swap . . . 6051.8, 6201.8, 6357.3, 6357.7

Fungible goods, see resale certificates


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G

Garment cleaning or dyeing establishment
retailers, when not . . . 6018.6

Gas, delivered through mains, lines or pipes, exemption . . . 6353

Gasohol . . . 6357.5

General fund, transfer of money in retail sales tax fund to . . . 7102

Geothermal steam, brines, and heat . . . 6353

Gold: "California Gold" medallions . . . 6354

Governor, order of, authorizing examination of records . . . 7056

Grocers, rules and regulations respecting . . . 7051.5

Gross receipts
defined . . . 6012
particular items included or excluded, see the specific titles
presumed taxable . . . 6091

Group or combination, as person . . . 6005


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H

Handcrafted items . . . 6361.1

Hay sellers, exemption from permit . . . 6075, 6076

Health and safety materials . . . 6409

Hearing aid dispensers
retailer, when not . . . 6018.7

Hearings (see also determinations; petitions for redetermination)
application for (jeopardy determination) . . . 6538.5
permits, on revocation of . . . 6070
representatives, by . . . 7052

Hemodialysis products . . . 6369.1

Hospitals
medicines, furnished by, or sold to, for treatment, exemption . . . 6369
patients' meal, exemption . . . 6363.6

Hot prepared food products . . . 6359, 6359.1

Household furnishings, lease of . . . 6006(g), 6010(e)

Humane societies, transfers of pets exclusions . . . 6010.40


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I

Ice or dry ice: use in packing, shipping, transporting . . . 6359.7

Imposition of tax
constitutional provision (see Chpts. 2 and 3)
sales tax . . . 6051, 6051.2, 6051.3, 6051.5, 6051.6
use tax . . . 6201, 6201.2, 6201.3, 6201.5, 6201.6

Impressed mats, fabrication or transfer as sale or purchase . . . 6010.3

Imprinting as sale or purchase . . . 6006(b), 6010(b)

Income tax credit, refund of . . . 6902.2

Income tax return: reporting use tax . . . 6451.5
deficiency determinations . . . 6487.3

Indian tribal tax exclusion . . . 6011, 6012

"In this State", meaning of . . . 6017

Information returns, use tax . . . 7055

In-home Support Services tax . . . 6150-6172

Injunction, to prevent tax collection, prohibited . . . 6931

Innocent spouse, relief for . . . 6456

Installation charges, exclusion from
gross receipts . . . 6012
sales price . . . 6011

Installment payment agreements . . . 6832
annual statements . . . 6832.5
notice to consumers . . . 6832.6

Institutions, patients' meals, exemption . . . 6363.6

Interest
amnesty penalty . . . 7074
daily computation of . . . 6591.6
determinations
deficiency . . . 6482
failure to file return . . . 6513
jeopardy . . . 6537
erroneous refunds . . . 6964
disaster . . . 6593
payment one day late . . . 6591.6
relief of . . . 6593.5, 6591.6
gross receipts or sales price, interest charged or paid as part of . . . 6011, 6012
leases to the United States government . . . 6594
managed audits . . . 7076.5
on late prepayments . . . 6592.5
refunds, see refund and credit of overpayments
tax payments, delinquent . . . 6591, 6591.5
vehicles, vessels and aircraft, delinquent use tax payments . . . 6291, 6292

Interstate and foreign commerce (see also carriers; common carriers; forwarding agents)
customs brokers, delivery to, for shipment out of state . . . 6396
rail freight cars for use in, exemption . . . 6368.5
vessel engaged in, for hire, as common carrier . . . 6385
watercraft for hire, use in, exemption . . . 6368 (sale), 6368.1 (lease)

Itinerant veteran vendor . . . 6018.3


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J

Jeopardy determinations, see determinations; jeopardy

Joint venture, as person . . . 6005

Judgment for tax
abstract of, recording . . . 6738
actions to collect tax, see actions
certificate of amount due, filing . . . 6736
entry and filing . . . 6737
execution upon . . . 6739
lien, duration and extension of . . . 6738
lien, effect of judgment as . . . 6738
lien, release of . . . 6740
request for judgment . . . 6736
time to file . . . 6736

Judicial proceedings, see actions

Jurisdiction
erroneous refund, action to recover . . . 6961
refund, action for . . . 6933
tax, action for . . . 6711


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L

Labor, cost as part of
gross receipts . . . 6012
sales price . . . 6011

Lease (see also rentals)
aircraft, leased to common carriers, foreign governments, nonresidents . . . 6366.1
chemical toilets . . . 6010.7
defined . . . 6006.3
fixed term, government . . . 6006.3
household furnishings . . . 6006(g), 6010(e)
lessor as retailer required to collect use tax . . . 6203(c)
linen supplies . . . 6006(g), 6010(e)
manufactured property . . . 6244.5
mobile transportation equipment . . . 6006(g), 6010(e)
motion picture and television films and tapes . . . 6006(g), 6010(e)
occasional sale, election of lessor to pay use tax on property acquired in . . . 6094.1
purchase, lease as . . . 6010(e)
prior leases, exemption when lease amount fixed prior to law imposing tax
sales tax . . . 6391
use tax . . . 6407
property situated outside state, exemption from sales tax when . . . 6390
sale, lease as . . . 6006(g)
substantially same form, property leased in . . . 6010(e)
use tax, time for collection from lessee . . . 6203
video cassettes, tapes, and discs . . . 6006(g), 6010(e)
watercraft, leased for interstate use or commercial fishing, exemption . . . 6368.1
waterproof cargo containers, rental of, not a use . . . 6009.1

Leased fixtures, as tangible personal property . . . 6016.3

Levy
exemptions, Taxpayers' Bill of Rights . . . 7095
notice of . . . 6703
release of, Taxpayers' Bill of Rights . . . 7094
return of property . . . 7094.1

Liability
accommodation loans, of purchaser for . . . 6094, 6244
corporate officer . . . 6829
failure to withhold purchase price, of purchaser for . . . 6812
purchase of property certified exempt, of purchaser when . . . 6421
sales tax, of retailer for . . . 6051
use tax, of purchaser for . . . 6202

Liens
judgment for tax, lien of . . . 6738
perfection and enforceability of . . . 6757
preliminary notice of, Taxpayers' Bill of Rights . . . 7097, 7098
recorded lien, no preference of tax lien over prior attaching . . . 6756
release of . . . 7097
subordination of . . . 7097
tax lien of
certificate of liability, recordation of, as creating lien for amount due . . . 6757
duration and extension of . . . 6757
effect and priority of . . . 6757
time for filing . . . 6757
warrant for enforcement of liens . . . 6776

Limitations, statutes of
determinations
asserting increase . . . 6563
deficiency . . . 6487
mailing notice . . . 6487–88
judgment for tax, request for . . . 6736
lien for tax, certificate . . . 6757
notice to creditor . . . 6702
refund or credit
action for refund . . . 6933
claim for . . . 6902
overpayments of erroneous levies or liens . . . 6902.3
waiver of, financially disabled persons . . . 6902.4
seizure and sale . . . 6796
unregistered California purchasers . . . 6487.06
unregistered out-of-state retailers . . . 6487.05
violations of penal provisions . . . 7154
warrant for tax . . . 6776

Limited liability company, as person . . . 6005

Linen supplies, leases of . . . 6006(g), 6010(e)

Liquefied petroleum gas
exclusion from motor vehicle fuel exemption . . . 6357
exemption for residential and agricultural uses . . . 6353

Litter, poultry . . . 6358.2

Loans
accommodation
sales tax . . . 6094
use tax . . . 6244
educational programs, use tax exemption
motor vehicles loaned for driver education programs to
motor vehicles loaned to university officials . . . 6202.7
motor vehicles loaned to veterans' facility for instruction in operation of specially equipped vehicles . . . 6404(d)
private or parochial secondary schools . . . 6404(c)
property loaned to school districts for . . . 6404(a)
use of property for other purposes, liability of purchaser making . . . 6404(e)

Local Revenue Fund 2011 . . . 6051.15, 6201.15

Losses (see also Bad Debts)
not deductible from
gross receipts . . . 6012
sales price . . . 6011

Low-emission vehicles . . . 6356.5


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M

Mailing lists . . . 6379.8

Mains, water or gas delivered through, exemption . . . 6353

Managed audit program . . . 7076.1 7076.5

Master tapes or master records, exemption . . . 6362.5

Materials used, cost of, deductibility from
gross receipts . . . 6012
sales price . . . 6011

Mats, see impressed mats

Meals (see also food products)
blind operators of certain vending stands serving, exemption . . . 6363
delivered to elderly and disabled . . . 6363.7
religious organizations serving, exemption . . . 6363.5
residents or patients of certain institutions, meals served to, exemptions . . . 6363.6
school organizations serving to students, exemption . . . 6363
served to elderly condominium residents . . . 6376.5
served to low-income elderly persons . . . 6374
serving as sale . . . 6006(d)

"Mechanical" fabrication or transfer as sale or purchase . . . 6010.3

Medical identification tags . . . 6371

Medical facility or clinic, exemption of medicine furnished by, for treatment . . . 6369

Medical health information . . . 6408

Medical oxygen delivery
systems, exemption . . . 6369.5

Medicated feed and drinking water . . . 6358.4

Medicines
definition and exemption . . . 6369
food exemption, excluded from . . . 6359
samples . . . 6369

Mexico, reciprocal agreement with . . . 7056

Military welfare society . . . 6363.4

Misdemeanors (see also penalties)
advertising reassuming or absorbing tax
use tax . . . 6205
permit, engaging in business without . . . 6071
resale certificate, improper use of . . . 6094.5
return, making false or fraudulent . . . 7152
failure or refusal to file . . . 6452
making false or fraudulent . . . 7152
use tax, failure of retailer to collect and display separately . . . 6207
vehicle use tax exemption certificates, improper use of . . . 6422.1
violation of law as . . . 7153

Mobilehomes
current value . . . 6012.2, 6276.1
exclusions . . . 6012.2, 6276.1
installed as residences . . . 6012.8, 6012.9
sale of used . . . 6379

Mobile transportation equipment
defined . . . 6023
leases of . . . 6006(g), 6010(e), 6092.1, 6243.1

Monetized bullion . . . 6355

Motion picture films and tapes, leases of . . . 6006(g), 6010(e)

Motion picture production partnerships . . . 6010.4

Motion pictures and motion picture property . . . 6010.6

Motion picture tax credit . . . 6902.5

Motor vehicle fuel
aviation gasoline exemption . . . 6357
exemption from General Fund . . . 6357.7
fuel tax refunds, collection of sales and use taxes by Controller deducting from . . . 6357
exemption certificate for amount of excise taxes . . . 6245.5
prepayment for distributors . . . 6480–6480.7
exemption for diesel fuel used for agricultural purposes . . . 6480.9
exemption for state contracted fuel . . . 6480.1
refunds of taxes . . . 6357.2
taxes, collection of, by Controller . . . 6357.1

Motor vehicles, see Vehicles

Multiagency task force . . . Chapter 8, Uncodified Sections

Municipality
medicine used or furnished for treatment, exemption . . . 6369
person, municipality as . . . 6005

Museums . . . 6366.3, 6366.4, 6370.5


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N

Natural disaster . . . 6593

Negligence penalty . . . 6484

Newspapers, and periodicals
free distributions . . . 6362.7
nonprofit organizations . . . 6362.8
periodical, exemption . . . 6362.7
subscription sales of periodicals . . . 6362.7

Nonmonetized bullion . . . 6355

Nonprofit organizations . . . 6018.9, 6359.3, 6359.45, 6361, 6363.2, 6363.3, 6363.4, 6375.5

Nonprofit zoological society, defined . . . 6010.50

Nonresidents
aircraft sold or leased to, exemptions . . . 6366, 6366.1
trucks and trailers, affidavit of nonresident of purchaser from out-of-state dealer . . . 6388

Nonreturnable containers, see containers

Notices
see also creditors, notice to; determinations
certificate of . . . 7058
installment payment agreements . . . 6832.6
levy . . . 6703
permits
change of address . . . 6068
revocation . . . 6070
refunds, action on claims for . . . 6906
security, notice of sale . . . 6701
seized property, notice of sale of . . . 6797

Numismatic coins . . . 6355


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O

Occasional sale
definition . . . 6006.5
exemption . . . 6367
lessor, election to pay use tax on property acquired in . . . 6094.1
vehicles, vessels, aircraft, exclusion of certain, from exemption . . . 6367

Oculists, when not retailers . . . 6018

Offenses, see misdemeanors; penalties

Offers in compromise . . . 7093.6

Offsets, see determinations

One-way rental trucks . . . 6024

Ophthalmic materials, oculists, optometrists, and dispensing opticians, when not retailers of . . . 6018

Opticians, dispensing, when not retailers . . . 6018

Optometrists, when not retailers . . . 6018

Out-of-state delivery, presumption of use . . . 6247

Out-of-state contractors, see construction contracts

Overpayments, see refund and credit of overpayments

Oxygen, exemption for . . . 6358


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P

Parent-teacher associations . . . 6370

Parking facilities, for consuming food, in cars . . . 6359

Partnerships; written partnership agreement . . . 6831

"Pasteup", fabrication or transfer as sale or purchase . . . 6010.3

Payments, see returns and payments

Penalties (see also misdemeanors)

Penalties
determinations
failure to file return . . . 6511
failure to timely remit tax reimbursement . . . 6597
intent to evade . . . 6485, 6485.1, 6514, 6514.1, 7155
jeopardy determination . . . 6537
leases to the United States government . . . 6593
nonpayment . . . 6565
negligence . . . 6484
relief from, for reasonable cause . . . 6592
direct pay permit, improper allocation of local sales and use tax . . . 7051.2
efficient process to relieve . . . 6592
failure to timely remit tax reimbursement . . . 6597
improper use of resale certificate . . . 6094.5
inactive permit . . . 6072
limitations . . . 6591
natural disaster . . . 6593
relief from, for reasonable cause . . . 6596
tax payments, delinquent . . . 6591
prepayments, late . . . 6476, 6477
negligence or intentional disregard . . . 6478
vehicles, vessels and aircraft, delinquent use tax payments . . . 6291, 6292
waivers . . . 7072

Periodical, exemption . . . 6362.7

Permits
application for . . . 6066
assignability of . . . 6067
change of address, reissuance upon . . . 6068
cities and counties, collection of information for . . . 6066.3
direct payment permits . . . 7051.1, 7051.2, 7051.3
exemption from requirement to hold . . . 6075, 6076
inactive permit, surrender of . . . 6072
information on not confidential . . . 7056
issuance and display . . . 6067
in-home support services . . . 6156
misdemeanors . . . 6071
notice to applicant . . . 6066.5
refuse issuance: outstanding tax liability . . .6070.5
renewal after suspension or revocation fee . . . 6069
revocation or suspension . . . 6070, 6072
fee for renewal after . . . 6069
hearing on . . . 6070
sellers' . . . 6066–6072
surrender of . . . 6071.1
use tax direct payment . . . 7051.3
vehicles, vessels and aircraft . . . 6284

Person, definition . . . 6005

Publicizing largest tax delinquencies . . . 7063

Personal Care IHSS Quality Assurance Revenue Fund . . . 6168

Personal property, tangible, defined . . . 6016

Pet adoptions, exclusion . . . 6010.40

Petitions for redetermination, see determinations: petitions for redetermination

Pharmacists
dispensing medicines on prescription, exemption . . . 6369
dispensing replacement contact lenses . . . 6018

Physicians, medicines, prescribing or furnishing for treatment, exemption . . . 6369

Place of sale . . . 6010.5

Plants, exemption of annual . . . 6358(c)
endangered and threatened . . . 6010.50, 6202.5, 6366.5

Podiatrists
medicines, prescribing and furnishing for treatment, exemption . . . 6369
retailers, when not . . . 6018.5

Political subdivision
medicine, used or furnished for treatment, exemption . . . 6369
person, as . . . 6005

Pollution control facility: sale or purchase . . . 6010.10

Possession, transfer of, as sale or purchase . . . 6006(a), 6010(a)

Poultry litter . . . 6358.2

Prepayment of taxes . . . 6470–6479
amount of prepayment . . . 6471
credit for prepayment . . . 6473
estimated tax liability . . . 6471
verification of . . . 6474
interest when extension granted . . . 6592.5
motor vehicle fuel distributions . . . 6480–6480.7
notification that prepayment required . . . 6471
service of . . . 6479
penalty for late prepayment . . . 6476, 6477, 6479.3
penalty for negligence . . . 6478
persons required to prepay . . . 6471
report of prepayment, form and when made . . . 6472
successors . . . 6471
time for prepayment . . . 6471

Prescription medicines, exemption . . . 6369, 6369.1, 6369.2

Presumptions
gross receipts, taxability of . . . 6091
retailer, that property shipped or brought to State is purchased from . . . 6246
use in State, that property delivered in State is sold for . . . 6241
use in State, that property delivered outside State to known resident was purchased for . . . 6247
vehicles, vessels, and aircraft brought into State, presumption of purchase for use . . . 6248
exclusion from presumption of servicemen . . . 6249
vehicles, sales price as market value for use tax computation . . . 6276

Printed sales messages for goods and services printed to the special order of the purchaser . . . 6379.5

Printing, as sale or purchase . . . 6006(b), 6010(b)

Printing materials, exclusion of certain, from definition of sale and purchase . . . 6010.3

Priority of tax . . . 6756
(See also liens)

Proceeds, disposition of . . . 7101, 7102

Process, service of, in action relating to use tax . . . 6715

Processing
as sale or purchase . . . 6006(b), 6010(b)

Producing, as sale or purchase . . . 6006(b), 6010(b)

Promotional items sold at cost . . . 6018.9

Proofs, see reproduction proofs

Property purchased in a foreign country . . . 6405

Property sold, cost of, deductibility from
gross receipts . . . 6012
sales price . . . 6011

Protections: taxpayer communications . . . 7099.1

Publications, transfer of, as sale or purchase . . . 6006(f), 6010(d)

Public Transportation Account
transfers to . . . 7103.1

Public transportation equipment: option to purchase . . . 6368.9

Publicizing amnesty program . . . 7077

Purchase
continuing purchase . . . 6010.1
definition . . . 6010
from foreign country . . . 6405

Purchaser affidavit forms . . . 6388.3

Purchase price (see also gross receipts; sales price)
withholding by successor, see successor's liability—withholding of purchase price


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Q

Quad cane, prescribed, exemption . . . 6369.2


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R

Racehorse breeding stock . . . 6358.5

Rail freight cars, for use in interstate or foreign commerce, exemption . . . 6368.5

Rate of tax
sales tax . . . 6051, 6051.1, 6051.2, 6051.3, 6051.5, 6051.7
use tax . . . 6201, 6201.1, 6201.2, 6201.3, 6201.5, 6201.7

"Real or ultimate ownership", defined . . . 6006.5

Realty, leased fixtures, as tangible personal property . . . 6016.3

Receipts from retailer for use tax collected . . . 6202

Receiver, as person . . . 6005

Reciprocal agreement, defined . . . 7056

Records, see Administration of law; confidential information

Red Cross, see American National Red Cross

Redeterminations, see determinations, petitions for redetermination

Refund and credit of overpayments
action to recover
assignee not entitled to judgment . . . 6937
claim for refund, necessity for . . . 6932
disposition of judgment . . . 6935
grounds, limitation to those set forth in claim . . . 6933
injunction or other process to prevent collection prohibited in . . . 6931
interest in judgment . . . 6936
jurisdiction . . . 6933
person entitled to bring . . . 6933, 6937
time to bring . . . 6933
failure of Board to act on refund claim . . . 6934
waiver, failure to bring timely action as . . . 6933
authority of Board . . . 6901
claim for—time to file . . . 6902
failure to file as waiver . . . 6905
form and content . . . 6904
class claim . . . 6904
notice of action on claim . . . 6906
service, manner of . . . 6906
waiver of, financially disabled persons . . . 6902.4
erroneous refunds and credits, action to recover
Attorney General prosecutes . . . 6963
Controller brings . . . 6961
jurisdiction and place of trial . . . 6961, 6962
procedure, law governing . . . 6963
waiver of interest . . . 6964
income tax credit for manufacturing property . . . 6902.2
interest amount and period covered . . . 6907
disallowance for intentional or careless overpayment . . . 6908
waiver when claimant requests deferment of action on claim . . . 6908
nontaxable amounts or amounts in excess of taxable amounts . . . 6901.5
offsets . . . 6512
persons entitled to receive refunds or credits . . . 6902
use tax, person to whom overpayment credited . . . 6901
sales tax reimbursement, when payment to vendor required as condition . . . 6903
vehicle smog impact fee . . . 6909

Registration
retailers (use tax) . . . 6226
use tax . . . 6225
vehicles, certificates of use tax clearance to allow completion of . . . 6422.1

Regulations, see rules and regulations

Reimbursement . . . Civil Code 1656.1

Reliance, written advice . . . 6596

Relief for innocent spouse . . . 6456

Religious organizations, sales of meals and food products by . . . 6363.5

Rental value, as measure of use tax for property purchased under resale certificate and used for
accommodation loans . . . 6094(b), 6244(b)
demonstration and other purposes . . . 6094(c), 6244(c)

Rentals (see also lease)
gross receipts, inclusion in . . . 6012
sales price, inclusion in . . . 6011
video cassettes, tapes, and discs . . . 6006(g), 6010(e)

Replacement contact lenses . . . 6018

Reproduction proofs, fabrication or transfer of, as sale or purchase . . . 6010.3

Res judicata, applicability of rule of . . . 7176

Resale certificates
sales tax . . . 6091–95
use tax . . . 6241–45
effect of:
sales tax . . . 6092
use tax . . . 6242
form and content:
sales tax . . . 6093
use tax . . . 6243
fungible goods:
sales tax . . . 6095
use tax . . . 6245
liability of purchaser issuing:
sales tax . . . 6094, 6094.5
use tax . . . 6244

Residents (see also nonresidents)
presumption that property delivered out of state to known resident was purchased for use in state . . . 6247

Restaurants (see also meals)
blind operators of certain . . . 6363

Restitution orders, collection of . . . 6835

Restocking costs, see returned merchandise

Retail sale, defined . . . 6007

Retail sales tax fund
deposit of tax payments in . . . 7101
transfer of money in, to general fund . . . 7102

Retailer
defined . . . 6015, 6019, 6275
permits, direct payment . . . 7051.1, 7051.2
registration of, use tax . . . 6226
"retailer engaged in business in this State", meaning of . . . 6203
lessor as . . . 6203(c)

Retrofit devices . . . 6356.5

Returnable containers, see containers

Returned merchandise . . . 6011, 6012

Return preparers; disclosure prohibited . . . 7056.6

Returns and payments
cancellation of liability determined by person filing returns . . . 6981
due date of taxes . . . 6451
extension of time for payment . . . 6459
payment, certificates of . . . 6813
payments, how made . . . 7101
prepayment, see prepayment of taxes returns content . . . 6453
lessor and lessee . . . 6457
electronic filing authorization . . . 6452
filing . . . 6452, 6454
form . . . 6452
information, use tax . . . 7055
misdemeanor
false or fraudulent return as . . . 7152
period covered by return . . . 6452
authority to prescribe special periods . . . 6455
persons required to file . . . 6452
vehicles, exception for purchaser of . . . 6292
signature . . . 6452
time for filing . . . 6452
extension of time . . . 6459
verification of accuracy of . . . 7054
vehicles, payment of use tax by purchaser to Department of Motor Vehicles . . . 6292

Rules and regulations
authority of board to prescribe, adopt, and enforce . . . 7051
representatives of board, authority to prescribe . . . 7052
retroactive effect, authority to apply without . . . 7051


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S

Sale
and leaseback . . . 6010.65
passenger transportation equipment . . . 6368.8
tangible personal property . . . 6010.65
auction . . . 6006.6
business, sale of, obligation of purchaser to withhold purchase price . . . 6811, 6812
conditional, see conditional sale
continuing . . . 6006.1
definition . . . 6006
occasional sale, definition . . . 6006.5
exemption . . . 6367
place of . . . 6010.5
property, sale of, to collect tax, see seizure and sale
retail . . . 6007

"Sale price"
defined . . . 6011
particular items included or excluded, see the specific titles

Sales tax
collection of other states' . . . 6850
imposition and rate . . . 6051, 6051.2, 6051.3, 6051.5, 6051.7, 6051.8
meaning of . . . 6003
reimbursement, see reimbursement for sales tax
transfer of revenues, Local Revenue Fund 2011 . . . 6051.15, 6201.15
use tax, exemption when sales tax applicable . . . 6401

Schools and school districts
catalogs, exemption . . . 6361.5
loans to, for educational programs and driver training, see loans
sponsored youth groups . . . 6361
students' meals, exemption . . . 6363
yearbooks, exemption . . . 6361.5

Security for tax
authority to require . . . 6701
amount and kind . . . 6701
discontinuance of business, security held as payment on account upon . . . 6815
increase or decrease of . . . 6701
jeopardy determinations . . . 6538
notice to persons other than creditor . . . 6703
sale of . . . 6701
disposition of surplus . . . 6701
notice of sale, service . . . 6701

Seeds, exemption . . . 6358(c)

Seizure and sale
authority for . . . 6796
bill of sale . . . 6798
deed . . . 6798
disposition of proceeds . . . 6799
manner of . . . 6796
notice of sale . . . 6797
property subject to . . . 6796
time for . . . 6796

Seller defined . . . 6014

Sellers' permits, see Permits, sellers'

Semitrailers and trailers . . . 6410

Servicemen, use tax, see presumptions

Services
costs of, or charges for, as part of
    gross receipts . . . 6012
    sales price . . . 6011
in-home support services . . . 6150-6172


Social clubs
furnishing and distributing property by, as sale . . . 6006(c)
person, as . . . 6005

Social gatherings, artwork transferred . . . 6010.30

Space flight property . . . 6380

Special event . . . 6073
form requirement . . . 6073.1

Special order, transfer of property made to, as
sale . . . 6006(f)
purchase . . . 6010(d)

Special reserve account . . . 6051.8

Sportsmanship organizations, Youth . . . 6361

Spouse, innocent . . . 6456

State of California
person, state as . . . 6005
medicine used or furnished for treatment, exemption . . . 6369

Statute of Limitations, see Limitations, Statutes of

Steam . . . 6353

Stock of goods, sale of, withholding of purchase price by purchaser . . . 6811, 6812

Storage, defined . . . 6008, 6009.1

Storage and use exclusion . . . 6009.1

Streamlined Sales Tax Project . . . 6025–6031

Subscriptions
periodicals . . . 6362.7

"Substantially same form", property leased in . . . 6006(g), 6010(e)

Successor's liability withholding of purchase price
amount to be withheld . . . 6811
certificate of nonliability of seller . . . 6811, 6812
failure to withhold, liability for . . . 6812
notice of . . . 6814
notice of amount due
failure of board to mail, effect of . . . 6812
time to make request for . . . 6812
time to enforce obligation of successor . . . 6812

Successors
confidential information, furnishing to . . . 7056
prepayments by . . . 6471
refunds to . . . 6901

Suits, see actions

"Surplus Property", see United States

Surrender of permit . . . 6071.1

Swap meets . . . 6073
form requirement . . . 6073.1

Syndicate, as person . . . 6005


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T

Tableware, use in food consumption . . . 6359

"Take-out" or "to go" orders . . . 6359

Tangible personal property
definition . . . 6014, 6016
leased fixtures . . . 6016.3
telephone, telegraph, and electrical transmission and distribution lines excluded . . . 6016.5

Tapes, motion picture, leases of . . . 6006(g), 6010(e)

Tax, imposition and rate of
sales tax . . . 6051, 6051.2, 6051.3, 6051.5, 6051.7, 6051.8
use tax . . . 6201, 6201.2, 6201.3, 6201.5, 6051.7, 6051.8

Tax penalty amnesty . . . 7070–7078

Tax returns, see returns and payments

Taxes (see also returns and payments)
collection of, see collection of taxes by Board; collection of taxes by retailer
due date . . . 6451
inclusion in:
sales price . . . 6011
gross receipts . . . 6012
prepayment, see prepayment of taxes
reimbursement, sales tax, see reimbursement for sales tax
unreported tax information: reward program . . . 7060
vehicle, see vehicles

Taxpayers' Bill of Rights . . . 7080 through 7099.1
bank charges . . . 7096
civil proceedings . . . 7156
claims for refund, plan to resolve . . . 7089
evaluation of employees . . . 7088
identification of areas of taxpayer noncompliance . . . 7085
levy . . . 7094, 7095
lien, notice of . . . 7097, 7098
petitions, plan to resolve . . . 7089
preparation of statements by board . . . 7086
protest hearings . . . 7090
revenue collected or assessed . . . 7087
settlement authority . . 7093.5
taxpayer communications: protection of . . . 7099.1
Taxpayers' Rights Advocate . . . 7083

Telephone and telegraph lines, not personalty . . . 6016.5

Teleproduction and postproduction equipment . . . 6378

Television films and tapes, leases of . . . 6006(g), 6010(e)

Termination of business, see successor's liability—withholding of purchase price

Thrift stores exemption
AIDS . . . 6363.3
military welfare society . . .6363.4

Timber harvesting equipment . . . 6356.6

Title, transfer of as
purchase . . . 6010(a)
sale . . . 6006(a)

Title of Law . . . 6001

Trades, endangered and threatened plants and animals . . . 6010.50

Trade shows . . . 6073.2, 6203

Trailers
and semitrailers . . . 6410
boat, see vehicles
new, purchased from out-of-state dealer, delivered in state for use outside state, exemption . . . 6388

"Transferor", defined . . . 6006(g), 6010(e)

Transmission lines, electrical, not personalty . . . 6016.5

Transportation, cost of, and charges for, when included in
gross receipts . . . 6012
sales price . . . 6011

Transportation Deferred Investment Fund . . . 7105, 7106

Transportation, Department of
retailer, when not . . . 6018.8

Transportation Investment Fund . . . 7104, 7104.1, 7104.2, 7104.4, 7107

Trucks, one-way rental . . . 6024

Trucks, catering . . . 6074

Trust, trustee, or trustee in bankruptcy as person . . . 6005


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U

United States
flags, see Flags of United States
leases to, interest and penalties . . . 6594
person, United States as . . . 6005
sales to, sales tax exemption . . . 6381
"surplus property" and "contractor inventory", exclusion from use tax exemption of purchases from unincorporated U.S. agencies . . . 6402
unincorporated agencies, purchases from, use tax exemption . . . 6402

United States Contractors . . . 6384

Unlawful acts, see misdemeanors

"Use", defined . . . 6009, 6009.1, 6421(b)

Use tax
accommodation loans, measure of tax . . . 6094(b), 6244(b)
collection by retailer . . . 6203
credit against, for out-of-state tax paid on purchase . . . 6406
debt owed by retailer to state, tax as . . . 6204
demonstration and other purposes, measure of tax . . . 6094(c), 6244(c)
direct payment permit . . . 7051.3
donation of property by retailer . . . 6403
endangered and threatened animal and plant species . . . 6202.5
exception vehicles . . . 6292
imposition and rate . . . 6201, 6201.2, 6201.3, 6201.5, 6201.7 , 6201.8
information returns . . . 7055
income tax return reporting on . . . 6487.3
lessor's election to pay on property acquired in occasional sale . . . 6094.1
loans for educational or instructional purposes, exemption . . . 6404
meaning of . . . 6004
persons liable for . . . 6202
property purchased for resale, liability of purchaser using . . . 6094(a), 6244(a)
railroad equipment component parts, exemption from . . . 6411
receipts from retailer for . . . 6202
registration of purchasers . . . 6225
registration of retailers . . . 6226
sales tax applicable, exemption from use tax when . . . 6401
separate statement of . . . 6206
service of process in actions to collect (actions generally, see actions) . . . 6715
vehicles, exemption and other tax clearance certificates . . . 6422.1
vehicles, vessels and aircraft, due date of tax . . . 6291


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V

Vehicles
Car Buyer's Bill of Rights; used vehicles . . . 6012.3
credit for out-of-state taxes generally . . . 6406
defined . . . 6022, 6272
driver training or instruction, loans for, see loans
emission control label . . . 6263
presumption for purchases outside California . . . 6248
exemptions
family . . . 6285
ownership similar after transfer with entire business . . . 6281
physically handicapped persons . . . 6369.4
retailer unlicensed as manufacturer, dealer or dismantler . . . 6282
fees and taxes, inclusion in
gross receipts . . . 6012
sales price . . . 6011
identification by Department of Motor Vehicles . . . 6293
loans to university officials . . . 6202.7
low-emission vehicles . . . 6356.5
mass commuting vehicles, qualified: sale or purchase . . . 6010.11
new, purchased from out-of-state dealer, delivered in state for use outside state, exemption . . . 6388, 6388.5
occasional sale exemption not applicable to certain . . . 6367
passenger transportation vehicles, exemption . . . 6368.7
permit requirement of seller . . . 6284
presumption of purchase for use . . . 6248
servicemen, exception . . . 6249
presumption on sale to lessee . . . 6277
retailer of, who is . . . 6275
use tax, payment by purchaser to Department of Motor Vehicles . . . 6292
use tax exemption and tax clearance certificates to allow registration of . . . 6422.1

Vending machine operators
Army, Navy, or Air Force installations, operators upon . . . 6021
consumer of food products . . . 6359.4
nonprofit, charitable, or educational organization . . . 6359.45

Vending machines
food products . . . 6359, 6359.4

Vending stands, blind operators selling meals or food from certain, exemption . . . 6363

Vessels (see also watercraft)
common carrier, vessel operating in interstate or foreign commerce for hire as . . . 6385
defined . . . 6273
presumption of use for purchases outside California . . . 6248
exemptions
family . . . 6285
ownership similar after transfer with entire business . . . 6281
retailer not required to hold permit . . . 6283
occasional sale exemption inapplicable to certain . . . 6367
over 1,000 tons burden, conditional . . . 6356
permit requirement of seller . . . 6284
retailer of, who is . . . 6275
undocumented: identification by Department of Motor Vehicles . . . 6294

Veteran, disabled, itinerant . . . 6018.3

Veterans' organizations, certain, not retailers of flags of the United States . . . 6359.3

Veterans' organizations, meals and food products exemption . . . 6363.8

Veterinarians, when not retailers . . . 6018.1

Video cassettes, tapes, and discs
rentals or leases . . . 6006(g), 6010(e)

Violation of law (see also misdemeanor; felony)
as felony . . . 7153.5
as misdemeanor . . . 7153
statute of limitations . . . 7154


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W

Waiver
amnesty . . . 7072
determination, time for mailing notice of . . . 6488
interest on refunds . . . 6908
timely action for refund, failure to bring as . . . 6933

Walker, prescribed, exemption . . . 6369.2

Warrants for collection
authority to issue . . . 6776
effect of . . . 6776
fees and expenses
collection from party liable for tax . . . 6778
officer levying . . . 6777
publication, approval for . . . 6777
levy, manner of . . . 6776
officer to whom issued . . . 6776
penalties, amnesty . . . 7072
sale pursuant to . . . 6776
time to issue . . . 6776

Water, delivered through mains, lines or pipes, exemption . . . 6353
bottle water excluded from food exemption . . . 6359

Watercraft (see also vessels)
exemptions
deep sea fishing, commercial: diesel fuel use . . . 6368.2
interstate use, commercial fishing . . . 6368
leased watercraft . . . 6368.1

Waterproof cargo containers, see containers

Wheelchair, prescribed, exemption . . . 6369.2

Withholding, purchase price, by successor, see successor's liability withholding of purchase price

Withholding, earnings: liability of employer . . . 6704

Worthless accounts:
sales tax . . . 6055
use tax . . . 6203.5


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X

X-ray films, producers as consumers . . . 6020


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Y

Youth organization
definition . . . 6361