Sales and Use Tax - Regulations - Board of Equalization

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1500 - Foreword, (02/79)

1501 – Service Enterprises Generally, (12/69)

1501.1 – Research and Development Contracts, (03/96)

1502 – Computers, Programs, and Data Processing, (01/03)

1502.1 – Word Processing, (06/85)

1503 – Hospitals and Other Medical Service Facilities, Institutions and Homes for the Care of Persons, (06/01)

1504 – Mailing Lists and Services, (07/95)

1505 – Morticians, (06/80)

1506 – Miscellaneous Service Enterprises, (09/00)

1507 – Technology Transfer Agreements, (07/02)

1521 – Construction Contractors, (02/08)

1521.4 – Factory-Built Housing, (08/81)

1524 – Manufacturers of Personal Property, (08/87)

1525 – Property Used in Manufacturing, (05/99)

1525.1 - Manufacturing Aids, (11/85)

1525.2 – Manufacturing Equipment, (02/05)

1525.3 – Manufacturing Equipment - Leases of Tangible Personal Property, (02/05)

1525.5 – Manufacturing By-Products and Joint-Products, (03/85)

1525.7 – Rural Investment Tax Exemption, (08/04)

1526 – Producing, Fabricating and Processing Property Furnished by Consumers - General Rules, (01/89)

1527 –Sound Recording, (08/85)

1528 – Photographers, Photocopiers, Photo Finishers and X-Ray Laboratories, (09/02)

1529 – Motion Pictures, (02/97)

1530 – Foundries, (12/71)

1531 – Fur Dressers and Dyers, (12/71)

1532 – Teleproduction or Other Postproduction Service Equipment, (11/04)

1533 – Liquefied Petroleum Gas, (07/02)

1533.1 – Farm Equipment and Machinery, (08/-04)

1533.2 – Diesel Fuel Used in Farming Activities or Food Processing, (08/04)

1534 – Timber Harvesting Equipment and Machinery, (08/04)

1535 – Racehorse Breeding Stock, (08/04)

1540 – Advertising Agencies and Commercial Artists , (10/02)

1541 – Printing and Related Arts, (10/02)

1541.5 – Printed Sales Messages, (02/99)

1543 – Publishers, (09/02)

1546 – Installing, Repairing, Reconditioning in General, (02/79)

1548 – Retreading and Recapping Tires, (12/71)

1549 – Fur Repairers, Alterers and Remodelers, (02/79)

1550 – Reupholsterers, (02/79)

1551 – Repainting and Refinishing, (03/75)

1553 – Miscellaneous Repair Operations, (06/03)

1565 – Auctioneers, (09/69)

1566 – Automobile Dealers and Sales Representatives, (04/07)

1567 – Banks and Insurance Companies, (01/95)

1568 – Beer, Wine and Liquor Dealers, (09/69)

1569 – Consignees and Lienors of Tangible Personal Property for Sale, (12/69)

1570 – Charitable Organizations, (04/08)

1571 – Florists, (04/07)

1572 – Memorial Dealers, (02/79)

1573 – Court Ordered Sales, Foreclosures and Repossessions, (06/74)

1574 – Vending Machine Operators, (11/04)

1583 – Modular Systems Furniture, (12/99)

1584 – Membership Fees, (01/06)

1585 – Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices, (02/99)

1586 – Works of Art and Museum Pieces for Public Display, (07/07)

1587 – Animal Life, Feed, Drugs and Medicines, (05/00)

1588 – Seeds, Plants and Fertilizer, (01/05)

1589 – Containers and Labels, (01/05)

1590 – Newspapers and Periodicals,(09/94)

1591 – Medicines and Medical Devices, (07/07)

1591-1 – Specific Medical Devices, Appliances and Related Supplies, (03/00)

1591-2 – Wheelchairs, Crutches, Canes, and Walkers, (07/07)

1591-3 – Vehicles for Physically Handicapped Persons, (03/00)

1591-4 – Medical Oxygen Delivery Systems, (07/07)

1592 – Eyeglasses and Other Ophthalmic Materials, (08/03)

1593 – Aircraft and Aircraft Parts, (10/98)

1594 – Watercraft, (01/93)

1595 – Occasional Sales - Sale of a Business - Business Reorganization, (02/01)

1596 – Buildings and Other Property Affixed to Realty, (01/81)

1597 – Property Transferred or Sold by Certain Nonprofit Organizations, (05/96)

1598 – Motor Vehicle and Aircraft Fuels, (12/01)

1598.1 – Diesel Fuel Prepayment Exemption, (01/04)

1599 – Coins and Bullion, (12/94)

1602 – Food Products, (04/07)

1602.5 – Reporting Methods for Grocers, (07/95)

1603 – Taxable Sales of Food Products, (08/07)

1610 – Vehicles, Vessels, and Aircraft, (01/07)

1610.2 – Mobilehomes and Commercial Coaches, (11/04)

1614 – Sales to the United States and Its Instrumentalities, (05/04)

1616 – Federal Areas, (03/03)

1617 – Federal Taxes, (12/01)

1618 – United States Government Supply Contracts, (11/95)

1619 – Foreign Consuls, (02/05)

1620 – Interstate and Foreign Commerce, (04/08)

1620.1 – Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce, (10/03)

1620.2 – Beverages Sold or Served by Carriers, (05/85)

1621 – Sales to Common Carriers, (01/04)

1628 – Transportation Charges, (07/95)

1629 – Goods Damaged in Transit, (09/69)

1630 – Packers, Loaders, and Shippers, (01/05)

1632 – C.O.D. Fees, (04/70)

1641 – Credit Sales and Repossessions, (02/70)

1642 – Bad Debts, (01/02)

1643 – Debit Card Charges, (09/96)

1654 – Barter, Exchange, "Trade-ins" and Foreign Currency Transactions, (07/85)

1655 – Returns, Defects and Replacements, (04/07)

1660 – Leases of Tangible Personal Property - In General, (07/07)

1661 – Leases of Mobile Transportation Equipment, (01/02)

1667 – Exemption Certificates, (10/91)

1668 – Sales for Resale, (06/07)

1669 – Demonstration, Display and Use of Property Held for Resale - General, (05/00)

1669.5 – Demonstration, Display, and Use of Property Held for Resale - Vehicles, (07/91)

1670 – Gifts, Marketing Aids, Premiums and Prizes, (01/89)

1671 – Trading Stamps and Related Promotional Plans, (02/79)

1671.1 – Discounts, Coupons, Rebates, and Other Incentives , (07/07)

1684 – Collection of Use Tax by Retailers, (08/01)

1685 – Payment of Tax by Purchasers, (10/99)

1686 – Receipts for Tax Paid to Retailers, (02/79)

1687 – Information Returns, (09/69)

1698 – Records, (11/05)

1699 – Permits, (02/08)

1699.5 – Direct Payment Permits, (01/89)

1699.6 – Use Tax Direct Payment Permits, (07/99)

1700 – Reimbursement for Sales Tax, (12/94)

1701 – Tax-Paid Purchases Resold, (10/83)

1702 – Successor's Liability, (10/99)

1702.5 – Responsible Person Liability, (02/97)

1702.6 – Suspended Corporations, (10/00)

1703 – Interest and Penalties, (05/07)

1704 – Whole Dollar Reporting - Computations on Returns or Other Documents, (11/87)

1705 – Relief from Liability, (06/01)

1705.1 – Innocent Spouse or Registered Domestic Partner Relief from Liability, (01/07)

1706 – Drop Shipments, (12/00)

1707– Electronic Funds Transfer, (04/06)

1802 – Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes, (02/08)

1803 – Application of Tax, (06/88)

1803.5 – Long-Term Leases of Motor Vehicles, (07/03)

1805 – Aircraft Common Carriers, (01/05)

1806 – Construction Contractors, (08/91)

1807 – Process for Reviewing Local Tax Reallocation Inquiries, (02/03)

1821 – Foreword, (08/91)

1822 – Place of Sale for Purposes of Transactions (Sales) and Use Taxes, (07/92)

1823 – Application of Transactions (Sales) Tax and Use Tax, (06/89)

1823.4 – Place of Delivery of Tangible Personal Property Generally (01/06)

1823.5 – Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels, (05/89)

1825 – Aircraft Common Carriers, (01/05)

1826 – Construction Contractors, (08/91)

1827 – Collection of Use Tax by Retailers, (10/99)

1828 – Process for Reviewing Transactions and Use Tax Distribution Inquiries, (06/04)

5200 – Annotations, (07/00)

8000 - 8016 – Public Access to Records Pertaining to Tax and Fee Programs, (12/00)

Link to the Board Meetings and Committee Information at the specific topic being discussed.

Link to the specific page with information and processes regarding proposed regulatory changes.