Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions And Use Tax Regulations

INDEX


A    B    C    D    E    F    I    L    P    R    S    T    U    V   

A

Aircraft Common Carriers . . . 1825

Aircraft Common Carriers Operator of, Defined . . . 1825

Exemption Certificates . . . 1825 (Appendix)

Leases . . . 1825

Aircraft, Place of Delivery of . . . 1823.5

Auctioneers, Place of Sale . . . 1822

B

Business, Place of, Construction Contractors, Jobsite . . . 1826

C

Commercial Vehicle, Defined . . . 1823.5

Construction Contractors . . . 1826

Construction Contractors . . . 1521

Place of Business, Job Site . . . 1826

United States Contractors . . . 1826

Contract, Property Obligated Pursuant To . . . 1823

Contractors, United States . . . 1826

D

Definition of Terms

Aircraft Common Carrier, Operator of . . . 1825

Commercial Vehicle . . . 1823.5

Retailer Engaged in Business in District . . . 1827

Delivery

Into District, Collection of Tax by Retailers . . . 1827

Out-of-District, Collection of Tax by Retailers . . . 1827

Place of, Vehicles, Aircraft and Undocumented Vessels . . . 1823.5

Commercial Vehicle, Defined . . . 1823.5

Declaration of Delivery . . . 1823.5

Records . . . 1823.5

E

Exemption Certificates

Aircraft Common Carrier . . . 1825 (Appendix)

Declaration of Delivery Vehicles, Aircraft and Undocumented Vessels . . . 1823.5

F

Foreword . . . 1821

I

Itinerant Merchants, Place of Sale . . . 1822

L

Leases . . . 1823

Aircraft Common Carriers . . . 1825

Property Obligated Pursuant to . . . 1823

P

Place of Sale . . . 1822

Auctioneers . . . 1565, 1822

Itinerant Merchants . . . 1822

Retailers, More Than One Place of Business . . . 1822

Retailers, One Place of Business . . . 1822

Out-of-State Retailers, Stock of Tangible Personal Property in California . . . 1822

Retailers Under Section 6015 . . . 1822

Vending Machine Operators . . . 1574, 1822

R

Records, Delivery of Vehicles, Aircraft and Undocumented Vessels . . . 1823.5

Retailer, Collection of Use Tax . . . 1827

Retailer, Engaged in Business in District, Defined . . . 1827

Retailer Under Section 6015, Place of Sale . . . 1822

Personal Property in California, Place of Sale . . . 1822

S

Sale, Place of . . . 1822

T

Transactions (Sales) Tax and Use Tax, Application of . . . 1823

Aircraft Common Carriers . . . 1621, 1825

Contract, Property Obligated Pursuant to . . . 1823

Engaged in Business . . . 1827

Interstate and Foreign Commerce . . . 1620

Leases . . . 1823

Property Obligated Pursuant to . . . 1823

U

United States Contractors . . . 1826

Use Tax . . . 1823

(See Transactions (Sales) Tax and Use Tax, Application of)

Use Tax, Collection of by Retailers . . . 1827

Deliveries Into District . . . 1827

Out-of-District Deliveries . . . 1827

Retailer Engaged in Business in District, Defined . . . 1827

V

Vehicles, Place of Delivery of . . . 1823.5

Vending Machine Operators, Place of Sale . . . 1822

Vessels, Undocumented, Place of Delivery of . . . 1823.5