NR# 26-A
Date: May 4, 2000
Customer and Taxpayer Services Division

Andal Announces Sales Tax Rate Change for Mariposa County

Dean Andal, Chairman, State Board of Equalization (BOE), announced today that the sales and use tax rate in Mariposa County will change on July 1, 2000. Voters have approved a 0.50 percent Mariposa County Healthcare Authority (MCHA) district tax, which will increase the tax rate from 7.25 percent to 7.75 percent. The district tax applies to the entire county.

Retailers must apply the new 7.75 percent rate if they: 1) are retailers in the district and their merchandise is sold and delivered within the district, 2) are retailers located outside of the district who are engaged in business in the district and sell merchandise for use in the district. You are considered to be engaged in business in the district if you have any type of business location there, or deliver into the district using your own vehicles, or have an agent or representative in the district for the purpose of taking orders, selling, delivering, installing, or assembling; 3) are a dealer of vehicles, vessels, or aircraft and sell those items to customers who register them to an address located in the district, or 4) collect tax on lease payments you receive for leased property used by the lessee in the district.

For more information regarding this tax rate change or to receive copies of the 7.75 percent tax rate charts, please call the BOE's toll-free Customer Service Information Center at 800-400-7115. Staff is available from 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding State holidays. You may also obtain the tax rate charts (publication BOE 180) by visiting the BOE's website at www.boe.ca.gov.

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