Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
S
495.0000 SALE (View entire section)
(a) IN GENERAL—DEFINITION
- 495.0010 Taxable Events.
- 495.0011 Agent for Client.
- 495.0012 Approval for Assumption of Loan—Condition of Sale.
- 495.0020 Barter.
- 495.0032 "Bill of Usage" Agreement.
- 495.0033 Billing for Magnetic Tapes Used as Storage Media in Time Sharing.
- 495.0035 Blank Master Tapes Used to Produce Movie Masters.
- 495.0040 Blood.
- 495.0045 Blood Banks.
- 495.0051 Blood and Tissue Banks.
- 495.0060 Booklet of Information.
- 495.0074 Cancellation Charges.
- 495.0080 Cash in Lieu of Prize.
- 495.0110 Children's Books Supported by Local Business.
- 495.0120 Church Organ Installation.
- 495.0125 Commodity Exchange—Aluminum Storage.
- 495.0130 Conditional Sale vs. Sale on Approval.
- 495.0160 Consideration.
- 495.0187 Construction by Joint Venture.
- 495.0190 Contest Prize—Automobile.
- 495.0195 Contribution for Video Tapes.
- 495.0197 Conversion of Raw Sulfur.
- 495.0199 Delivery of Vehicle for Out-of-State Dealer.
- 495.0200 Destroyed Property.
- 495.0209 Donated Property—Trust.
- 495.0214 Donating Books.
- 495.0215 Donation of Books to Schools.
- 495.0216 Donation as a Sale.
- 495.0220 Embezzled Merchandise.
- 495.0230 Eminent Domain Proceedings.
- 495.0236 Enrichment of Nuclear Fuel.
- 495.0240 Erroneous Entries Transferring Equipment.
- 495.0254 Financing Arrangement.
- 495.0260 Financing as Condition Precedent.
- 495.0280 Fish Used as Bait.
- 495.0283 Forfeited Property
- 495.0285 Fueling Network Sales.
- 495.0288 Funding of Purchase—Additional Fees.
- 495.0290 Government Service Transactions.
- 495.0292 Grower of Trees Has Option to Repurchase.
- 495.0300 Insurance.
- 495.0340 Leaseback of Equipment in Place.
- 495.0360 Location Listings—Land.
- 495.0370 Minimum Donation.
- 495.0375 Narcotics Contraband.
- 495.0375.700 Pollution Control Devices—Sale to California Governmental Agency.
- 495.0376 A Promise Is Consideration for Lease of Equipment.
- 495.0376.500 Property Dividend.
- 495.0377 Property Transferred Pursuant to Court Order.
- 495.0380 Punch Coded Tapes.
- 495.0385 Purchasing Agent.
- 495.0397 Reimbursement of Government Fees.
- 495.0400 Reimbursement of Hauling Expense.
- 495.0415 Replacing Truck Parts—No Cost to Customer.
- 495.0420 Repurchase.
- 495.0433 Research Agreement—Right to Stock/Future Royalties.
- 495.0440 Rescission.
- 495.0442 Rescission.
- 495.0445 Sales of Animals by Humane Societies.
- 495.0446 Sale on Approval.
- 495.0449 Sale of Bulk Wine on Bonded Premises.
- 495.0450 Sale of Stores.
- 495.0452 Sale if Customer Agrees to Pay.
- 495.0453 School Cash Register Receipts Program.
- 495.0455 Scrap Materials Sold to Teachers and Children's Groups.
- 495.0460 Seller Becoming a Limited Partner in Purchaser's Operation.
- 495.0465 Special Order Contracts.
- 495.0465.750 Telecommunication Devices for the Deaf.
- 495.0466 Toys Furnished to Children when Touring Manufacturing Plant.
- 495.0468 Transfer of an Aircraft without Consideration.
- 495.0469 Transfer of Artwork by Artist Via Computer.
- 495.0469.175 Transfer of Artwork—External Storage Diskettes.
- 495.0470 Transfer of Artwork by Modem.
- 495.0475 Transfer of Beneficial Interest in Trust.
- 495.0476 Transfer of Boat Due to Bankruptcy Abandonment/Divorce.
- 495.0478 Transfers of Computer Programs.
- 495.0480 Transfer to Correct Error.
- 495.0483 Transfer Fixtures and Equipment to a Trust.
- 495.0485 Transfer of a Lease of Mobile Transportation Equipment Held in a Trust.
- 495.0490 Transfer to Revocable Grantor Trust.
- 495.0493 Transfer of Title or Possession.
- 495.0497 Transfer of Vehicles to Stockholder.
(b) CONDITIONAL DELIVERY
(c) TIME AND PLACE OF SALE
- 495.0540 "Bill on Usage Agreement."
- 495.0560 Cancellation of Order.
- 495.0580 Documents Transferring Title.
- 495.0610 Photo Plots and Drill Tapes.
- 495.0620 Place of Sale.
- 495.0625 Place of Sale—Sales vs. Use Tax.
- 495.0640 Replacement of "Borrowed" Material.
- 495.0660 Replacement of Property for Foreign Insurer.
- 495.0668 Time of Passage of Title.
- 495.0670 Time of Sale.
- 495.0671 Time of Sale—Depreciation.
- 495.0672 Time of Sales Tax Liability.
- 495.0675 Title Passage Evidence.
- 495.0677 Title Transferred Prior to Delivery.
- 495.0680 Uniform Commercial Code—Effect of.
- 495.0700 Uniform Commercial Code—Effect of.
(d) TRANSFERS BETWEEN RELATED LEGAL ENTITIES
- 495.0707 Agency by Ratification.
- 495.0709 Agent Defined.
- 495.0713 Assumption of Liabilities—Joint Liability.
- 495.0720 Closely Connected Corporations.
- 495.0722 Co-Owned Gas Plants and Producing Properties.
- 495.0725 Dividends in Kind.
- 495.0730 Revocable Trust.
- 495.0733 Sale.
- 495.0735 Sale of Equipment—Oil Well Operating Agreement.
- 495.0736 Stock Exchanged for Corporation Assets.
- 495.0736.720 Transfer of Assets to Creditors/Shareholder.
- 495.0736.800 Transfer Between Related Corporations.
- 495.0736.850 Transfer of Depreciable Assets to Subsidiary—No Consideration.
- 495.0737 Transfer from Receiver to Bankruptcy Estate.
- 495.0738 Transfer by Tenants in Common.
- 495.0740 Transfer to Stockholder.
- 495.0745 Transfer to Stockholder.
- 495.0748 Transfers Between Subsidiaries.
- 495.0750 Transfers of Property.
- 495.0760 Wholly-Owned Subsidiaries.
- 495.0780 Withdrawals of Property by Members of a Joint Venture.
- 495.0785 Agency Agreements.
(e) RETAIL SALE OR SALE FOR RESALE—DELIVERY BY OWNER, FORMER OWNER, FACTOR OR AGENT
- 495.0800 Changed Intention After Purchase.
- 495.0820 Changed Intention After Purchase.
- 495.0840 Changed Intention After Purchase—Voluntary Disposal Other Than by Sale.
- 495.0843 Deliveries by California Firearm Dealers for Out-of-State Retailers.
- 495.0845 Delivery to Fabricator Hired by Out-of-State Buyer.
- 495.0847 Delivery to In-State Processor.
- 495.0848 Delivery by Licensed Firearm Dealer.
- 495.0849 Drop Shipment—Out-of-State Suppliers.
- 495.0855 F.O.B. Clause and Drop Shipment.
- 495.0860 Installation of Special Equipment.
- 495.0880 Interstate Delivery.
- 495.0890 Interstate Delivery.
- 495.0893 Interstate Delivery—Drop Shipment.
- 495.0894 Interstate Delivery—Drop Shipments.
- 495.0897 Out-of-State Buyer and Seller.
- 495.0920 Out-of-State Delivery for Resale.
- 495.0940 Purchase in Transit.
- 495.0944 Purchasing Agent.
- 495.0950 Records Furnished by a Dealer to Radio Stations at the Request of His Supplier.
- 495.0952 Resale Certificates with Respect to Drop Shipments.
- 495.0953 Resale Certificate Issued with Respect to Drop Shipments.
- 495.0960 Supplies for Crew—Purchasing as Agent Rather than for Resale.
- 495.0980 Wholesaler Selling for Retailer.