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
Article 3 - Manufacturers, Producers, Processors
- Section 1524 - Manufacturers of Personal Property
- Section 1525 - Property Used in Manufacturing
- Section 1525.1 - Manufacturing AIDS
- Section 1525.2 - Manufacturing Equipment. [Repealed]
- Section 1525.3 - Manufacturing Equipment-Leases of Tangible Personal Property. [Repealed]
- Section 1525.4 - Manufacturing, Research and Development, and Electric Power Equipment
- Appendix A - Partial Exemption Certificate for Manufacturing and Research and Development Equipment - Section 6377.1
- Appendix B - Construction Contracts - Partial Exemption Certificate for Manufacturing and Research and Development Equipment - Section 6377.1
- Section 1525.5 - Manufacturing By-Products and Joint-Products
- Section 1525.7 - Rural Investment Tax Exemption. [Repealed]
- Section 1526 - Producing, Fabricating and Processing Property Furnished by Consumers-General Rules
- Section 1527 - Sound Recording
- Section 1528 - Photographers, Photocopiers, Photo Finishers and X-Ray Laboratories
- Section 1529 - Motion Pictures
- Section 1530 - Foundries
- Section 1531 - Fur Dressers and Dyers
- Section 1532 - Teleproduction or Other Postproduction Service Equipment
- Appendix A - Section 6378 Exemption Certificate
- Appendix B - Section 6378 Blanket Exemption Certificate
- Appendix C - Technical Definitions
- Section 1533 - Liquefied Petroleum Gas
- Appendix A
- Section 1533.1 - Farm Equipment and Machinery
- Appendix A
- Appendix B
- Section 1533.2 - Diesel Fuel Used in Farming Activities or Food Processing
- Appendix A
- Section 1534 - Timber Harvesting Equipment and Machinery
- Appendix A
- Section 1535 - Racehorse Breeding Stock
- Appendix A
- Appendix A
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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