06/29/2017 13:55 to 01/01/2018 17:00
Important Message! Effective July 1, 2017 the State Board of Equalization has been restructured to better serve taxpayers.
Learn more about the restructuring
Sales & Use Tax
Property Taxes
Special Taxes & Fees Returns
Filing Resources
Frequently Asked Questions
Sales & Use Tax
Property Taxes
Special Taxes & Fees
Sales & Use Tax
Property Taxes
Special Taxes & Fees
BTLG Table of Contents > Sales and Use Tax Annotations > B > 140.0000 Barter, Exchange, "Trade-ins" > Annotation 140.0080
B
140.0080 Trade-In Value. Where the parties have not fixed a trade-in value on worn property and where the worn property has no scrap value and is junked at the time of trade-in, the worn property has no market value to be added to the selling price of the item upon which it was traded-in. 1/26/68.
Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.
If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.
For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.
Thank you for your help.