Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1280

(e) TAXES AND FEES (GOVERNMENTAL)

295.1280 Sales Tax. Where foreign sales tax is paid to a foreign automobile manufacturer, and the tax is included in the invoice to the California consumer the amount of the tax is to be included in the measure of the California tax. 1/16/69.