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
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
Business, Place of, Construction Contractors, Jobsite . . . 1826
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
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
Exemption Certificates
Aircraft Common Carrier . . . 1825 (Appendix)
Declaration of Delivery Vehicles, Aircraft and Undocumented Vessels . . . 1823.5
Foreword . . . 1821
Itinerant Merchants, Place of Sale . . . 1822
Leases . . . 1823
Aircraft Common Carriers . . . 1825
Property Obligated Pursuant to . . . 1823
Place of Sale . . . 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
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
Sale, Place of . . . 1822
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
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
Vehicles, Place of Delivery of . . . 1823.5
Vending Machine Operators, Place of Sale . . . 1822
Vessels, Undocumented, Place of Delivery of . . . 1823.5