Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions and Use Tax Annotations

800.0000 APPLICATION OF TRANSACTIONS (SALES) TAX AND USE TAX—Regulation 1823

Annotation 800.0048

800.0048 Purchases Prior to Effective Date of Tax. The effective date of the Sacramento County district tax was April 1, 1989. Property purchased before that date and stored in Yolo County is not subject to the district use tax when, after April 1, 1989, it is transported by the purchaser to a location in Sacramento County for use there. Regulation 1823(b)(1) provides that, under certain conditions, the district use tax may apply to property " . . . purchased from a retailer on or after the operative date of the district taxing ordinance." 3/30/89.