Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827

Annotation 805.0010

805.0010 Alameda Tax. Sales by an Oakland retailer, having no physical presence outside of Oakland, to Alameda County residents or residents of other counties who pick up their purchases at the Oakland place of business are subject to state sales tax, uniform local sales tax, BART tax, and ACTA tax for a combined rate of 8.25%. Sales to residents of other counties requiring that their purchases be shipped to them, generally are not subject to BART or ACTA tax. However, if the other county is either San Francisco or Contra Costa, the BART sales tax applies but not the ACTA sales tax. If the other county has a countywide district tax, the purchaser is liable for the district use tax at the rate in effect in that district. If the retailer has agents, representatives or employees who solicit sales, take orders or make deliveries in such counties, the retailer must collect the district use tax for which the customer is liable and remit it to the state. 10/8/92.