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NR# 27-K
Date: May 4, 2000
Customer and Taxpayer Services Division
Klehs Announces Sales Tax Rate Change for City of Woodland
Johan Klehs, Member, State Board of Equalization (BOE), announced today that
the sales and use tax rate in the City of Woodland will change on July 1, 2000.
Voters approved a City of Woodland General Revenue Transaction and Use Tax
(WOGT) that will increase the tax rate within the city limits of Woodland from
7.25 percent to 7.75 percent. [Note: Woodland is located in Yolo County, and
the tax rate in areas of the county outside the city limits of Woodland will
remain at 7.25 percent.]
Retailers must apply the new 7.75 percent rate if they fit any of the following
definitions:
- The retailer is located in the district and their merchandise is sold and
delivered within the district.
- The retailer is located outside of the district but is engaged in business
in the district and sells merchandise for use in the district. Retailers
are considered to be engaged in business in the district if they have any
type of business location there, or if they deliver into the district using
their own vehicles, or if they have an agent or representative in the district
for the purpose of taking orders, selling, delivering, installing, or assembling.
- The retailer is a dealer of vehicles, vessels, or aircraft and sells those
items to customers who register them to an address located in the district.
- The retailer collects tax on lease payments received 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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