Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(f) COSTS AND EXPENSES
295.1305 Assessment on Citrus Tree Sales. The California Department of Food and Agriculture levies an annual assessment of one percent upon any licensed nursery dealer on the gross sales of all citrus fruit trees produced and sold within California. Sales tax is applicable to the total charge made by the nursery dealer to its customer whether the assessment is included in the sales price for the trees or whether the assessment is separately stated on the customer's invoice. 5/18/93.