Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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235.0000 FEDERAL TAXES—Regulation 1617

Annotation 235.0070

235.0070 Federal Excise Tax on Heavy Trucks. The 12% Federal Retailers' Excise Tax on Heavy Trucks (26 U.S.C. s 4051 et seq.) is a tax imposed on retail sales and excludable from the measure of California sales and use tax. 1/10/89.