Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Uniform Local Sales and Use Tax Annotations

710.0000 PLACE OF SALE FOR PURPOSES OF BRADLEY-BURNS UNIFORM LOCAL SALES AND USE TAXES—Regulation 1802

Annotation 710.0022

710.0022 Pickup Truck—Section 7205.1. Although pick up trucks are mobile transportation equipment for the purpose of determining the application of tax, for the purposes of allocating the 1% local use tax under section 7205.1, those weighing less than one ton are treated the same as passenger vehicles. 1/11/96.