Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Law
ANALYSIS OF THE CALIFORNIA SALES AND USE TAX LAW
- Nature and rate of sales and use taxes
- Nontaxable transactions
- What is required of sellers (sales tax)
- What is required of retailers engaged in business in this state (use tax)
- What is required of consumers purchasing tangible personal property subject to use tax
- What is required of solicitors
- Returns and payments
- Records
- Concessionaires
- Disposition of proceeds