Business Taxes Law Guide – Revision 2013
 

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

A

Aircraft Common Carriers . . . 1805

Aircraft Common Carriers Operators of, defined . . . 1805

Exemption Certificates . . . 1805 (Appendix)

Auctioneers, Place of Sale . . . 1802

B

Business, Place of, Job Site, Construction Contractors . . . 1806

C

Construction Contractors . . . 1806

Construction Contractors . . . 1521

Place of Business, Job Site . . . 1806

United States Contractors . . . 1806

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D

Definition of Terms

Aircraft Common Carriers . . . 1805

E

Exemption Certificates

Aircraft Common Carrier . . . 1805 (Appendix)

I

Itinerant Merchants, Place of Sale . . . 1802

J

Job site, Place of Business . . . 1806

L

Leases

Application of Tax to . . . 1803

Aircraft Common Carriers . . . 1805

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P

Place of Sale . . . 1802

Auctioneers . . . 1802, 1565

Itinerant Merchants . . . 1802

More Than One Place of Business . . . 1802

One Place of Business . . . 1802

Out-of-State Retailer, Stock of Tangible Personal Property in California . . . 1802

Retailer Under Section 6015 . . . 1802

Vending Machine Operators . . . 1802, 1574

R

Retailer, Collection of Use Tax by . . . 1803

Retailer, Out-of-State, Stock of Tangible Personal Property in California, Place of Sale . . . 1802

Retailer Under Section 6015 . . . 1802

T

Tax, Application of . . . 1803

Aircraft Common Carriers . . . 1805

Interstate and Foreign Commerce . . . 1620

Leases . . . 1803

Sales Tax . . . 1803

Sales to Common Carriers . . . 1621

Use Tax . . . 1803

Use Tax, Collection by Retailers . . . 1803

U

United States Contractors . . . 1806

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V

Vending Machine Operators, Place of Sale . . . 1802