Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Law
CHAPTER 2. THE SALES TAX (View entire chapter)
Article 1. Imposition of Tax
- Sec. 35. Imposition and rate of additional sales and use tax: public safety services.
- Sec. 36. Imposition and rate of additional sales and use tax: education; Local Revenue Fund 2011.
- 6051. Imposition and rate of sales tax.
- 6051. Imposition and rate of sales tax. [Repealed.]
- 6051.1. Temporary sales tax increase. [Repealed.]
- 6051.2. Imposition and rate of additional sales tax.
- 6051.3. Imposition and rate of additional sales tax.
- 6051.4. Conditions necessary for additional sales tax to cease.
- 6051.45. Operative date of tax.
- 6051.5. Imposition and rate of sales tax. [Repealed.]
- 6051.5. Imposition and rate of additional sales tax; Fiscal Recovery Fund.
- 6051.6. Comparison of estimated receipts with actual receipts by Controller. [Repealed.]
- 6051.6. Exemption from tax; aircraft common carriers.
- 6051.7. Imposition and rate of sales tax. [Repealed.]
- 6051.7. Imposition and rate of additional sales tax.
- 6051.8. Conditions for activation of Section 6051.7. [Repealed.]
- 6051.8. Diesel fuel: sales tax rate increase
- 6051.15. Local Revenue Fund 2011.
- 6052. Reimbursement. [Repealed.]
- 6052.5. Reimbursement schedules. [Repealed.]
- 6053. Unlawful advertising. [Repealed.]
- 6054. Itemization of tax rembursement. [Repealed.]
- 6054.5. Excessive reimbursement. [Repealed.]
- 6055. Worthless accounts.
Article 2. Permits
- 6068. Change of address.
- 6069. Renewal of permit.
- 6070. Revocation of permit.
- 6070.5. Authorization to refuse issuance of permit.
- 6071. Unlawful acts.
- 6071.1. Surrender of permit.
- 6072. Inactive permit.
- 6073. Swap meet or flea market.
- 6073.1. Form requirement; swap meet, flea market or special event.
- 6073.2. Trade shows; exclusion.
- 6074. Catering trucks.
- 6075. Exemption from permit; feed and hay sellers.
- 6076. Exemption from permit; hay sellers.
- 6077. Retail florists.
Article 3. Presumptions and Resale Certificates
- 6094. Liability of purchaser; accommodation loans.
- 6094.1. Leases; election to pay use tax.
- 6094.5. Improper use of certificate.
- 6095. Resale certificate; fungible goods.
Article 4. Inclusion of Support Services in Sales Tax
- 6150. Definitions.
- 6151. Imposition and rate of sales tax.
- 6152. Registration of sellers.
- 6154. Prepayment exception.
- 6156. Application for permit.
- 6158. Issuance of permit.
- 6160. Inactive permit.
- 6162. Seller as retailer.
- 6164. Records.
- 6166. Examination of records.
- 6168. Personal Care IHSS Quality Assurance Revenue Fund.
- 6170. Operative date of article.
- 6172. Repeal of article.