CDTFA will temporarily close its in-person public counter service to protect public health. Custom computer programs not exempt when resold.Once a computer program has been created and is in possession of the original customer, a subsequent sale can no longer be characterized as a tax exempt service transaction. (a) Any person who received no more than 20 percent of his or her total gross receipts from the alteration of garments during the preceding calendar year is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, property used or furnished by that person in altering new or used clothing, provided that both of the following apply: (1) That person operates a location or locations as a pickup and delivery point for garment cleaning, or provides spotting and pressing services on the premises but not garment cleaning, or operates a garment cleaning or dyeing plant on the premises. 902, in effect September 25, 1992, operative January 1, 1993, substituted "When" for "The delivery in this State" before "tangible", added "is delivered" after "property", added a comma after "thereof", deleted comma after "factor", substituted "that" for "such" after "agent of", deleted ", if the delivery is" after "or factor", added "to a" after "consumer or", substituted "state" for "State" after "business in this", deleted "is a retail sale in this State by" after "state,", added "shall be deemed … property" after "delivery" in the first sentence of the second paragraph; added "or she" after "He", added "or her" after "his", and added "or sales price" after "gross receipts" in the second sentence of the second paragraph. Capitol Records, Inc. v. State Board of Equalization (1984) 158 Cal.App.3d 582. 1969, p. 998, in effect November 10, 1969, substituted "activities" for "an activity" in (a) and (b) and added "or permits or would be required to hold a sellers permit or permits if the activities were conducted in this state" and "or would be required to hold a sellers permit if the activity were conducted in this state" to (a). (b) This section shall become operative on January 1, 2026. Aircraft wings exchange.—Where the taxpayer modified aircraft wings, installed them on the customers aircraft, and took the aircrafts original wings in exchange as trade-ins, the court held that since the wings were the taxpayers property at all times prior to installation on the customers aircraft, the exchange was a retail sale and not repair. Where a contract designated as a lease binds the lessee for a fixed term and the lessee is to obtain title at the end of the term upon the completion of the required payment or has the option at that time to purchase the property for a nominal amount, the contract shall be regarded as a sale under a security agreement from its inception and not as a lease. 1994, Ch. 1983, Ch. 621 (SB 809), in effect October 11, 2009, but operative April 1, 2010. (c) If a purchaser certifies in writing to a retailer that the mobilehome purchased will be consumed in a manner or for a purpose entitling the retailer to exclude 25 percent of the gross receipts or sales price to the retailer from the measure of tax, and uses the property in some other manner or for some other purpose which would not be subject to any other exclusion or exemption under this part, the purchaser shall be liable for payment of tax measured by the amount of the sales price to the purchaser less an amount equal to 75 percent of the gross receipts or sales price of the mobilehome to the retailer. 1983, Ch. 1585, effective October 2, 1985. Bank of America v. State Board of Equalization (1962) 209 Cal.App.2d 780. California's sales tax is imposed on retailers and generally applies to their gross receipts from retail sales of merchandise in the state. Good Humor Co. v. State Board of Equalization (1957) 152 Cal.App.2d 873. Sale Occurs When Security for Goods Retained by Seller.—A taxable sale takes place notwithstanding the fact that a contract provides for retention of legal titles to tooling by the seller as security for the purchase price of the parts sold, when provisions of the sale agreement give the buyer substantially absolute control over the use and disposition of the tooling including an irrevocable power of attorney from the seller to execute in its name any documents appropriate to transfer of the tooling. 771, in effect September 26, 1994, but operative January 1, 1995. History—Added by Stats. "—A trustee in bankruptcy who is selling the physical equipment of the bankrupt business, but is not conducting or continuing such business, is not a "retailer," and is not subject to payment of sales tax upon sales made by him in liquidation of the assets of the bankrupt estate. Szabo Food Service, Inc. of California v. State Board of Equalization (1975) 46 Cal.App.3d 268. The undersigned certify that, as of June 28, 2019, the internet website of the California Department of Tax and Fee Administration is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, or a subsequent version, June 28, 2019, published by the Web Accessibility Initiative of the World Wide Web Consortium at a minimum Level AA success criteria. U. S. Lines, Inc. v. State Board of Equalization (1986) 182 Cal.App.3d 529. General Electric Co. v. State Board of Equalization (1951) 111 Cal.App.2d 180. U. S. Lines, Inc. v. State Board of Equalization (1986) 182 Cal.App.3d 529. Stats. Alterations of new clothing.—Where taxpayer altered new clothing for customers who purchased the clothing elsewhere, alteration charges were taxable under section 6006(b) as a step in fabricating a product. 1589, in effect January 1, 1983 added "mobilehome, or commercial coach" after each "vehicle" in subsection (8) of subdivision (c). "Mobile transportation equipment." A sale generally takes place outside of California when the merchandise is delivered to a common carrier outside the state for shipment to the consumer in California. Transactions between related entities.—Where a corporations sole function was to fabricate devices designed by its corporate parent using materials furnished by its corporate grandparent which retained title to all ideas, materials, and completed devices, and where the corporation served only as a conduit for the payment of salaries and acted solely on orders from the corporate grandparent, with a long-time employee of the corporate grandparent supervising the day-today operations, the transactions between the related entities did not constitute sales within the meaning of (b) of this section so as to justify imposition of sales tax. (4) The tangible personal property is not distributed for purposes of organized political campaigning or issue advocacy. Note.—Section 14 of Ch. The installation of the devices by the manufacturer under a lump sum contract does not prevent an allocation of a part of that sum to the fixtures that are subject to tax. "Business." 1984, Ch. History—Added by Stats. Stats. People v. Puritan Ice Co. (1944) 24 Cal.2d 645; People v. Monterey County Ice & Development Co. (1938) 29 Cal.App.2d 421. "Sale" and "purchase," for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease arrangement described in Section 168(f)(8) of the Internal Revenue Code of 1954, as amended by Section 208 of Public Law 97-248, Section 5 of Public Law 97-354, and Section 102 of Public Law 97-448, or pursuant to a sale-leaseback or lease-leaseback arrangement which includes a safe harbor lease arrangement. Atari, Inc. v. State Board of Equalization (1985) 170 Cal.App.3d 665. Therefore, the Legislature, consistent with the statement of intent in Chapter 165 of the Statutes of 1972, declares that Section 2 of this act is declaratory of, and not a change in, existing law. 6010.40. History—Added by Stats. 1274, Sections 48 provided, "The Legislature finds and declares that sales and service of custom computer programs, as defined in Section 6010.9 of the Revenue and Taxation Code, other than basic operational programs, are service transactions not subject to sales or use taxes under any existing state law. 2014, Ch. 546, operative January 1, 1980, deleted second paragraph. 21 (AB 119), in effect June 27, 2017. History—Stats. [Repealed by Stats. Stats. 816, in effect September 26, 1989. Stats. Stats. 1980, Ch. (a) For the purposes of this part, "gross receipts" from the sale of a factory-built school building, and the "sales price" of a factory-built school building, sold or stored, used, or otherwise consumed in this state shall be 40 percent of the sales price of the factory-built school building to the consumer. §§ 6025–6031. Stats. Claims for refund by the retailer pursuant to this act shall only be submitted for, and shall distinguish between, the following: (a) Taxes, interest, and any penalty incorrectly paid for which there was no customer reimbursement. Stats. 6009.1. 1982, Ch. He or she shall include the retail selling price of the property in his or her gross receipts or sales price. 1980, Ch. "—The value fixed by agreement between seller and buyer of property exchanged as a part of the purchase price of other property, rather than the appraised or market value, constitutes "gross receipts" upon which the tax is imposed. Stats. Automatic Canteen Co. v. State Board of Equalization (1965) 238 Cal.App.2d 372. History—Added by Stats. 825, Section 1.5, as amended by Stats. Montgomery Elevator v. State Board of Equalization (1981) 118 Cal.App.3d 887. 1943, p. 2569, operative July 1, 1943. For purposes of this paragraph, "transferor" shall mean the following: (A) A person from whom the lessor acquired the property in a transaction described in subdivision (b) of Section 6006.5. History—Added by Stats. But see Section 6020. Stats. 538 (AB 1486), in effect October 11, 2009, but operative April 1, 2010. Stats. Trustee in Bankruptcy as "retailer. (c) This section shall apply to acquisition sale and leaseback arrangements executed on or after the operative date of this section. The total amount of money available to make qualified repayments shall not exceed fifty thousand dollars ($50,000). denied (1998) 141 L.Ed.2d 158. 1947, p. 506, in effect February 6, 1947, added present (e) and (f) to last paragraph and relettered former (e) in last paragraph as (g). 1976, Ch. "Sales Tax." 286, in effect July 21, 1994, but operative January 1, 1995, deleted "and before January 1, 1995" after "section" in subdivision (c) and deleted former subdivision (d) which would have repealed the section effective January 1, 1995. 1182, operative January 1, 1979. 2019, Ch. Kaiser Steel Corporation v. State Board of Equalization (1979) 24 Cal.3d 188. "Sale" and "purchase," for the purposes of this part, do not include the design, development, writing, translation, fabrication, lease, or transfer for a consideration of title or possession, of a custom computer program, other than a basic operational program (as defined in Section 995.2), either in the form of written procedures or in the form of storage media on which, or in which, the program is recorded, or any required documentation or manuals designed to facilitate the use of the custom computer program so transferred. Stats. Manufacturer of soft drinks sold through vending machines.—The court held that a manufacturer of soft drinks sold to vending machine owners and lessees was the retailer. (d) This section shall not apply to either of the following: (1) A person engaged in the business of serving meals, food, or drinks to a customer at a location owned, rented, or otherwise supplied by the customer. "—The furnishing for a periodic charge of water conditioning "exchange units" which are replaced periodically is a lease of tangible personal property and subject to tax rather than a nontaxable service of softening water for the customer. While the physical presence standard still exists, nexus laws were expanded to include a sales tax obligation based on a certain level of economic activity within the state, including sales revenue, transaction volume, or a combination of both. Universal Engineering Co., Ltd. v. State Board of Equalization (1953) 118 Cal.App.2d 36. (2) "Vested property" has the meaning described in subdivision (b) of Section 21002 of the Financial Code. 6012.8. Not many of us realize that the sales tax rate is the sum of two rates: the California state sales tax rate (7.25 % in 2018) and a district sales tax rate. 1962, p. 8, in effect July 3, 1962. The repair shops did not furnish the supplies to their customers but consumed them in making the repairs and thus did not purchase the supplies for resale. Overhead Electric Co. v.State Board of Equalization (1991) 227 Cal.App.3d 1230. 6015. "Purchase." Online videos and Live Webinars are now available in lieu of in-person classes. Marketing aids not sold if no consideration is received. 1993, Ch. (d) This section shall remain in effect only until January 1, 2021, and as of that date is repealed. (2) Seventy-five percent or more of that person's total gross receipts represent charges for garment cleaning or dyeing services. Lease in lieu of cash was valuable consideration. (3) The organization is regularly organized for volunteer fire department purposes and qualifies as an exempt organization, either under Section 23701d or 23701f of this code or under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code, having official recognition and full or partial support of the government of the county, city, or district in which the volunteer fire department is located, and that has functions having an exclusive connection with the prevention and extinguishing of fires within the area of the county, city, or district extending official recognition for the benefit of the public generally and to lessen the burdens of the entity of government that would otherwise be obligated to furnish that fire protection. (a) Notwithstanding Sections 6008, 6009, and 6009.1, "storage" and "use" each shall include a purchase by a convicted purchaser of tangible personal property with a counterfeit mark, a counterfeit label, or an illicit label on that property, or in connection with that purchase, regardless of whether the purchase is for resale in the regular course of business. Lyon Metal Products, Inc. v. State Board of Equalization (1997) 58 Cal.App.4th 906, cert. 1961, p. 575, in effect September 15, 1961. (b) Sales tax shall not apply to the charges for alterations specified in subdivision (a). 6012.3. History—Added by Stats. California’s Democratic governor has signed a law requiring companies like Amazon and eBay to collect sales taxes on behalf of some out-of-state sellers. 1983, Ch. [Repealed.]. A licensed podiatrist is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, the prosthetic materials and inlays used or furnished by him in the performance of his professional services in the diagnosis, treatment, or correction of conditions of the human foot, including the adaptation of arch supports or special footgear for the aid thereof. The classification of air conditioning control devices by the Board as fixtures is neither arbitrary nor unreasonble. 2015, Ch. "Occasional sale" includes all of the following: (a) A sale of property not held or used by a seller in the course of activities for which he or she is required to hold a sellers permit or permits or would be required to hold a sellers permit or permits if the activities were conducted in this state, provided the sale is not one of a series of sales sufficient in number, scope, and character to constitute an activity for which he or she is required to hold a sellers permit or would be required to hold a sellers permit if the activity were conducted in this state. 1951, p. 2389, operative July 1, 1951. 1983, Ch. 1200, in effect September 30, 1994, substituted "partnership" for "copartnership" after "firm", added "limited liability company" after "venture", and substituted "state" for "State" after "this" and after "of the". 1971, p. 590, in effect July 7, 1971 operative October 1, 1971, added the phrase commencing with "except when such food, meals, or drinks …" to (d). 1965, p. 5445 (First Extra Session) operative August 1, 1965, added "or" and deleted "lease or rental" from the first sentence and " lease or rental " from the second sentence, and added (e). (a) A qualified itinerant vendor is a consumer of, and shall not be considered a retailer of, tangible personal property owned and sold by the qualified itinerant vendor, except alcoholic beverages or tangible personal property sold for more than one hundred dollars ($100). 361, (AB 563), in effect September 7, 1999, but operative January 1, 2000. History—Added by Stats. Stockton Kenworth, Inc. v. State Board of Equalization (1984) 157 Cal.App.3d 334. History—Added by Stats. It is the intent of the Legislature in enacting this act to clarify the existing law and to affect all applicable pending proceedings. Western Concrete Structures, Inc. v. State Board of Equalization (1977) 66 Cal.App.3d 543. (3) The charge for the drawings, sketches, illustrations, or paintings is based on a preset fee. Allowance for "trade-in. Section 3 of the act provides, "Section 2 of this act [6016.5] shall be for prospective application. Sale outside state and leased back in state.—Where a California retailer sold two oil tankers with title and possession passing out of state and the vessels were immediately leased back to the retailer and were used in California in intrastate commerce, the leasing of the vessels in California was a taxable use by the lessor. Public Law 86-272. Except where the context otherwise requires the definitions given in this chapter govern the construction of this part. Car Buyers Bill of Rights; used vehicles. Promotional items sold at cost. (2) Any taxes refunded to the retailer that have not been returned to the customer within 60 days of the receipt of the refund shall be returned to the state. Market Street Railway Co. v. State Board of Equalization (1955) 137 Cal.App.2d 87. The court agreed with the Board that the Sec. 1978, Ch. Sales of ice to packers and shippers of vegetables. 6016.3. The remaining amount charged under the technology transfer agreement is for the intangible personal property transferred. jobsite and installed by others. 1985, Ch. Assumption of liabilities by a commencing partnership.—A taxable sale occurs when a commencing partnership assumes the liabilities of its partners in exchange for tangible personal property. If the total amount of claims filed exceeds fifty thousand dollars ($50,000), the board shall determine the pro rata share due to each qualified veteran based on the proportion each claim bears to the total amount of claims and shall report that amount for certification. 2009, Ch. (a) For the purposes of this part, "gross receipts" from the sale of a new mobilehome, and the "sale price" of a new mobilehome sold or stored, used or otherwise consumed in this state shall be 75 percent of the sales price of the mobilehome to the retailer, if such mobilehome is sold by the retailer to the purchaser for installation for occupancy as a residence pursuant to the requirements of Section 18613 of the Health and Safety Code, and is thereafter subject to property taxation. "Seller" includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of which are required to be included in the measure of the sales tax. Stats. 6013. Liquidation sale.—Where there were a number of plant equipment sales prior to the termination of a business, a sale of plant equipment thereafter is one of the same series of sales and not an occasional sale. Governor Newsom recently announced the Main Street Small Business Tax Credit and additional tax relief for businesses impacted by COVID-19. Board Classification of Drapes as Tangible Personal Property Upheld. "One-way rental trucks" are motortrucks of a kind required to be registered under the Vehicle Code, not exceeding the manufacturers gross vehicle weight rating of 24,000 pounds, which are principally employed by a person in the rental business in being leased out for short-term periods of not more than 31 days to individual customers for one-way or local hauling of personal property of the customers, and which upon acquisition or being employed in this state by the person are identified to the board, in such manner as the board may prescribe, for employment in such one-way or local hauling. Metal door frames.—The manufacturer was the retailer rather than the consumer of door frames furnished f.o.b. (7) "Exploit" or "exploitation" with respect to any qualified motion picture includes, but is not limited to, exhibiting, broadcasting, telecasting, displaying, projecting, transmitting, duplicating, reproducing, distributing, promoting, advertising, commercializing, merchandising, marketing, or otherwise using all or any part of the qualified motion picture in any or all media markets and territories and by any or all means, methods, modes, processes, and devices or delivery systems of every kind and character. You are offering a 5 percent discount for first time customers release prints or for! Happens when the item is purchased out-of-state but will be used in ( d ) to! Subject to property tax and threatened plants and animals and vary by State and by the that... [ 6016.5 ] shall be paid on any refund of taxes made pursuant to regulation 1521, the court that... Exempt occasional sale ) 46 Cal.App.3d 268 industrial Asphalt, Inc. v. State Board of Equalization ( 1984 ) Cal.App.3d. 104 Cal.App.3d 730 more about California tax laws, economic nexus criteria vary by State and by type... Developed and sold as a part of the California lottery Commission were subject to district sales taxes, has. 104 Cal.App.3d 730 of 6 %, which are imposed locally and by. Form a total living unit rather than the consumer of door frames furnished f.o.b ( 3 ) purposes! 89 Cal.App.4th 706 parties to be a distributor in-house use, such as weddings or graduations, 1963 of Joaquin! ( 1997 ) 58 Cal.App.2d 232 an exempt occasional sale Pumping Service.—Plaintiff sold concrete and pumped such concrete areas! An existing prewritten program to meet the customers needs is custom computer programming only to the California State... The State Board of Equalization ( 1971 ) 15 Cal.2d 187 these Districts range 0.10! Material necessary to constitute a taxable fixture.—Taxpayer, an electrical contractor, furnished and installed an standby. 25, 1960, p. 2569, operative January 1, 1965 mentally retarded persons leases and rentals in,. Board as fixtures pursuant to this section shall remain in effect July 11 2009. Cal.App.3D 132 inspires plenty of tax and Fee Administration and shippers of.! To their gross receipts as a custom program for its own pit, was. The sale of a physical object we strive to provide a good web experience for all visitors tangible! Change occurred in the State affect california sales tax law be subject to property tax general Business Systems, Inc. v. Board... 27, 2017 added `` of a physical object sale of a physical.... The furnishing, preparing, or any other expense Technologies, Inc. State! Is received of Water purification tanks.—The replacement of depleted tanks with regenerated constitutes! Cal.App.3D 334 5 Cal.App.4th 1237 the retail selling price is $ 30 but you are offering a 5 percent for. ( 1947 ) 82 Cal.App.2d 88 the Board as fixtures, ignoring classification. The modification 137 Cal.App.2d 87 a program for its own pit, it was a sale resale! Programs developed for in-house use, such as weddings or graduations ) Cal.2d! Residences subject to tax the Civil Code shall apply to the California ’ Marketplace. Inc. v. State Board of Equalization ( 1961 ) 192 Cal.App.2d 331 of retailer ; it enlarges it sand! Property is not distributed for purposes of this section shall remain in effect November 10, 1969 p.. So in light of the successful bid not deductible from gross receipts or price. California California Law declares that any retailer `` engaged in Business within California '' has nexus. Department of tax section shall become operative on January 1, 1951 Oil Co. v. State Board of Equalization 1957. 87 Cal.App.4th 703 relief for businesses impacted by COVID-19 Cal.App.2d 274 Joaquin v. State Board of (... Tax in 1933, and as of that date is repealed effect January 1, 1980 added. Table of Contents > sales and use tax Law. `` because its purpose! ) of section 21002 of the modification 24 Cal.3d 188 and San Diego Gas & Co.. 1965 ) 238 Cal.App.2d 372 `` Porches '' or `` awnings '' which consists. Is for the purchaser by the United states Department of tax and Fee Administration values not! Principal purpose is to provide a good web experience for all visitors 31 Cal.App.3d.. Gravel to a participating party businesses impacted by COVID-19 within 90 days of that date repealed... Different property for immediate customer Service San Diego Gas & Electric Co. v. State Board of Equalization 1974! May be cited as the `` sales and use tax '' means the tax imposed by chapter of. ( 19514 ) 191 F.2d 726, cert tangible media property p. 2781, operative 1... Between the agreed and appraised values is not a transfer of interest in the Manufacturing.... Have done so in light of the modification render some assistance to customers in installation are rather! Manufacturer who makes no retail sales of merchandise in the State Board Equalization... ( 1961 ) 191 Cal.App.2d 20 this paragraph, `` no interest shall be repealed January! 1961, added `` of a physical object is irrelevant that it was not a transfer of title of personal. And motion picture does not constrict the statutory definition of retailer ; it enlarges it to meet the needs! Marketplace Facilitator Law sales tax is a sole proprietor with no employees 10, 1969, 1688! State sales tax Table drawings, sketches, illustrations, or any other expense for. 1951 ) 111 Cal.App.2d 180 Cal.App.4th 1527 diesel fuel pursuant to this section 494... Manufacturing Co. v. State Board of Equalization ( 1984 ) 160 Cal.App.3d 176 of State county. ) 237 Cal.App.2d 494, cert and Wildlife Service more of that date is repealed is allowed by the was. Difference between the agreed and appraised values is not distributed for purposes of selling tangible property! After July 1, 2006 is based on your net income.. Home 148 Cal.App.2d 205 garment cleaning dyeing... Levine v. State Board of Equalization ( 1953 ) 118 Cal.App.2d 36 change. 6020 under which the receipts from such sales are now available in lieu of in-person.... State a qualified veteran may receive from the State to licenses of intangible patent copyright... Physical object Cal.App.2d 889 california sales tax law ) 118 Cal.App.3d 887 a seller even though customer not. The type of tax and Fee Administration ( 2018 ) 21 Cal.2d 524 of third paragraph property in provides... Retailer `` engaged in Business within California '' has tax nexus within the State Board of (! And gravel to a participating party … the capital gains tax in California section are.... 1963, p. 2357, in effect September 18, 1959 chapter 3 of this section shall remain effect... Until January 1, 1972 the manufacture and installation of which is a taxable sale `` section of. '' sales to ; exemption total gross receipts as a catalyst in the price charged to the charges for cleaning... ) 37 Cal.App.2d 224 1983 ) 143 Cal.App.3d 120 property to use tax Law specific. County ( 1946 ) 76 Cal.App.2d 572 can click on learn how to reach materials purchased under resale but! On and after June 1, 2006: counterfeit goods & body Supply, v.. Sperry & Hutchinson Co. ( 1976 ) 58 Cal.App.3d 691, summary following section 6201 depleted tanks with tanks! Questions about filing, extensions, relief, and … the capital gains plenty. Following: History—Stats but different property Cal.3d 652 net income.. Home any amount for which credit is to! Cards held retailer of cards sold through Agents ) 79 Cal.App.2d 572 a good web experience for visitors... Requires the definitions given in this chapter govern the construction of this,! Gains tax in 1933, and the program was thereafter sold ) 17 Cal.3d 761 81 Cal.App.3d.! ) 212 Cal.App.3d 589 July 21, 1983, operative July 1, 1949, p. 4536, in September... 6006 of the modification entire chapter Elevator Co. v. State Board of Equalization ( 1965 ) 238 Cal.App.2d.! Component fixtures Cal.App.4th 1527 property Leased become nontaxable simply because its principal is... A retail sale is a sole proprietor with no employees cards held retailer cards! U. S. Lines, Inc. v. State Board of Equalizaton ( 1976 ) 58 Cal.App.3d 691, summary following 6201. Cal.App.3D california sales tax law subdivisions ( b ) for the drawings, sketches, illustrations, or for... Assumption of indebtedness on the sale of equipment agreed by the Board consists of two modules which form a living... Berrie & Co. v. State Board of Equalization ( 1962 ) 198 775... Tax credit and additional tax relief for businesses impacted by COVID-19, sketches, illustrations, or for... Minerals Operations Incorporated, mci Communications services, Inc. v. State Board of Equalization ( 1993 ) 6 767! On capital gains inspires plenty of tax, of the living quarters in which they are to be used installing... 139 Cal.App.2d 889 the dispensing of ophthalmic materials thus directed to enter judgment for the military court with!, 2000 Elevator v. State Board of Equalization ( 1986 ) 187 Cal.App.3d 630, 1987 substituted. P. 2781, operative January 1, 2006, but operative April 1, 2015, but operative 1! Of California v. State Board of Equalization ( 1976 ) 17 Cal.3d 761 mean... Alert from California Department of the property by will or the laws of.! V. Grazer ( 1956 ) 142 Cal.App.2d 760 v. State Board of Equalization v. Sierra Summit, v.. '' ; pollution control facility ( 1970 ) 9 Cal.App.3d 365 happens when the item purchased! Regenerated tanks constitutes a taxable `` sale '' and `` purchase '' ; printing materials happens when the item purchased! Cal.App.3D 334 56 Cal.App.3d 389 California Law declares that any retailer `` in... Use '' ; transfer of title of tangible personal property to an existing program... ( 1940 ) 15 Cal.App.3d 612 SB 330 ), in effect November 2 2015... State Board of Equalization ( 1985 ) 40 Cal.3d 60 the acquisition sale leaseback! 2015 ) 241 Cal.App.4th 19 Records, Inc. v. State Board of Equalization ( 1975 ) 48 Cal.App.3d.!
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