Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions And Use Tax Law

CHAPTER 1 GENERAL PROVISIONS AND DEFINITIONS

Section 7253

7253. "Transactions" and "transactor." "Transaction" or "transactions" as used in this part have the same meaning respectively as the words "sale" or "sales," and the word "transactor" as used in this part has the same meaning as "seller," as "sale" or "sales" and "seller" are used in Part 1 (commencing with Section 6001) of this division.