Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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135.0000 BANKS AND INSURANCE COMPANIES—Regulation 1567

Annotation 135.0140

135.0140 Independent Insurance Agents and Adjusters—Use Tax. Article XIII, section 144/5 of the California Constitution imposes a tax upon each insurer doing business in this state which is in lieu of all other taxes, with certain exceptions. This article does not exempt independent insurance adjusters or independent agents, who purchase tangible personal property for use in their business, from the use tax. 6/21/67.