California Code of Regulations
Title 18 - Public Revenues
Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9)
Chapter 4 - Sales and Use Tax
- Section 1500 - Foreword
- Article 1 - Service Enterprises
- Article 2 - Contractors and Subcontractors
- Article 3 - Manufacturers, Producers, Processors
- Article 4 - Graphic Arts and Related Enterprises
- Article 5 - Installers, Repairers, Reconditioners
- Article 6 - Specific Business Engaged in Retailing
- Article 7 - Specific Kinds of Property and Exemptions Generally
- Article 8 - Food Products and Meals
- Article 9 - Special Provisions Affecting Vehicles, Vessels and Aircraft
- Article 10 - Matters Involving the Federal Government
- Article 11 - Interstate and Foreign Commerce
- Article 12 - Matters Involving Transportation of Property
- Article 13 - Credit Transactions
- Article 14 - Exchanges, Returns, Defects
- Article 15 - Leases of Tangible Personal Property
- Article 16 - Resale Certificates; Demonstration; Gifts and Promotions
- Article 17 - Payment and Collection of Use Tax
- Article 18 - Administration-Miscellaneous
- Article 19 - Bradley-Burns Uniform Local Sales and Use Taxes
- Article 20 - Transactions (Sales) and Use Taxes
- Article 21 - Service Enterprises-Unrevised Series [Repealed]
- Article 22 - Contractors and Subcontractors-Unrevised Series [Repealed]
- Article 23 - Manufacturers, Producers and Processors-Unrevised Series [Repealed]
- Article 24 - Repairers and Reconditioners of Personal Property-Unrevised Series [Repealed]
- Article 25 - Particular Classes of Retailers-Unrevised Series [Repealed]
- Article 26 - Exemptions Generally-Unrevised Series [Repealed]
- Article 27 - Food Products: Meals-Unrevised Series [Repealed]
- Article 28 - Matters Relating to the Federal Government-Unrevised Series [Repealed]
- Article 29 - Matters Relating to Transportation of Property-Unrevised Series [Repealed]
- Article 30 - Credit Sales; Lease Contracts-Unrevised Series [Repealed]
- Article 31 - Merchandise Returned, Traded in, or Found Defective-Unrevised Series [Repealed]
- Article 32 - Resale Certificates-Consumption of Property Purchased for Resale-"Tax Paid Purchases Resold"-Gifts and Premiums-Unrevised Series [Repealed]
- Article 33 - Payment and Collection of Use Tax-Unrevised Series [Repealed]
- Article 34 - Administration-Miscellaneous-Unrevised Series [Repealed]
- Article 35 - Local Sales and Use Tax-Unrevised Series [Repealed]
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