Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales And Use Tax Law

ANALYSIS OF THE CALIFORNIA SALES AND USE TAX LAW

What is required of retailers engaged in business in this state (use tax).

(a) Every retailer engaged in business in this state and making sales of tangible personal property, the storage, use or other consumption of which is subject to the use tax, must register with the board on a form prescribed by the board. No registration fee is required.

(b) At the time of making any sales of tangible personal property, the storage, use or other consumption of which is subject to the use tax, the retailer must collect the tax from the purchasers and give to the purchasers a receipt therefor in a form and manner prescribed by the board.

(c) Any retailer deriving rentals from a lease of tangible personal property situated in this state is a retailer engaged in business in this state with respect to the leased property.