CDTFA Business Tax Regulations (18 CCR)
Sales and Use Tax Regulations
- 1500 Foreword
- 1501 Service Enterprises Generally
- 1501.1 Research and Development Contracts
- 1502 Computers, Programs, and Data Processing
- 1502.1 Word Processing
- 1503 Hospitals and other Medical Service Facilities, Institutions and Homes for the Care of Persons
- 1504 Mailing Lists and Services
- 1505 Funeral Directors
- 1506 Miscellaneous Service Enterprises
- 1507 Technology Transfer Agreements
- 1521 Construction Contractors
- 1521.4 Factory-Built Housing
- 1524 Manufacturers of Personal Property
- 1525 Property Used in Manufacturing
- 1525.1 Manufacturing Aids
- 1525.4 Manufacturing, Research and Development, and Electric Power Equipment
- 1525.5 Manufacturing By-Products and Joint-Products
- 1526 Producing, Fabricating and Processing Property Furnished by Consumers—General Rules
- 1527 Sound Recording
- 1528 Photographers, Photocopiers, Photo Finishers and X-Ray Laboratories
- 1529 Motion Pictures
- 1530 Foundries
- 1531 Fur Dressers and Dyers
- 1532 Teleproduction or Other Postproduction Service Equipment
- 1533 Liquefied Petroleum Gas
- 1533.1 Farm Equipment and Machinery
- 1533.2 Diesel Fuel Used in Farming Activities or Food Processing
- 1534 Timber Harvesting Equipment and Machinery
- 1535 Racehorse Breeding Stock
- 1540 Advertising Agencies and Commercial Artists
- 1541 Printing and Related Arts
- 1541.5 Printed Sales Messages
- 1543 Publishers
- 1546 Installing, Repairing, Reconditioning in General
- 1548 Retreading and Recapping Tires
- 1549 Fur Repairers, Alterers and Remodelers
- 1550 Reupholsterers
- 1551 Repainting and Refinishing
- 1553 Miscellaneous Repair Operations
- 1565 Auctioneers
- 1566 Automobile Dealers and Sales Representatives
- 1566.1 Auto Auctions and Auto Dismantlers
- 1567 Banks and Insurance Companies
- 1568 Beer, Wine and Liquor Dealers
- 1569 Consignees and Lienors of Tangible Personal Property for Sale
- 1570 Charitable Organizations
- 1571 Florists
- 1572 Memorial Dealers
- 1573 Court Ordered Sales, Foreclosures and Repossessions
- 1574 Vending Machine Operators
- 1583 Modular Systems Furniture
- 1584 Membership Fees
- 1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices
- 1586 Works of Art and Museum Pieces for Public Display
- 1587 Animal Life, Feed, Drugs and Medicines
- 1588 Seeds, Plants and Fertilizer
- 1589 Containers and Labels
- 1590 Newspapers and Periodicals
- 1591 Medicines and Medical Devices
- 1591.1 Specific Medical Devices, Appliances, and Related Supplies
- 1591.2 Wheelchairs, Crutches, Canes, and Walkers
- 1591.3 Vehicles for Physically Handicapped Persons
- 1591.4 Medical Oxygen Delivery Systems
- 1592 Eyeglasses and Other Ophthalmic Materials
- 1593 Aircraft and Aircraft Parts
- 1594 Watercraft
- 1595 Occasional Sales—Sale of a Business—Business Reorganization
- 1596 Buildings and Other Property Affixed to Realty
- 1597 Property Transferred or Sold by Certain Nonprofit Organizations
- 1598 Motor Vehicle and Aircraft Fuels
- 1598.1 Diesel Fuel Prepayment Exemption
- 1599 Coins and Bullion
- 1602 Food Products
- 1602.5 Reporting Methods for Grocers
- 1603 Taxable Sales of Food Products
- 1610 Vehicles, Vessels, and Aircraft
- 1610.2 Mobilehomes and Commercial Coaches
- 1614 Sales to the United States and Its Instrumentalities
- 1616 Federal Areas
- 1617 Federal Taxes
- 1618 United States Government Supply Contracts
- 1619 Foreign Missions and Consuls
- 1620 Interstate and Foreign Commerce
- 1620.1 Sales of Certain Vehicles to Non-Residents for Use Out-of-State
- 1620.2 Beverages Sold or Served by Carriers
- 1621 Sales to Common Carriers
- 1628 Transportation Charges
- 1629 Goods Damaged in Transit
- 1630 Packers, Loaders, and Shippers
- 1632 C.O.D. Fees
- 1641 Credit Sales and Repossessions
- 1642 Bad Debts
- 1643 Debit Card Charges
- 1654 Barter, Exchange, "Trade-ins" and Foreign Currency Transaction
- 1655 Returns, Defects and Replacements
- 1660 Leases of Tangible Personal Property—in General
- 1661 Leases of Mobile Transportation Equipment
- 1667 Exemption Certificates
- 1668 Sales for Resale
- 1669 Demonstration, Display and Use of Property Held for Resale—General
- 1669.5 Demonstration, Display, and Use of Property Held for Resale—Vehicles
- 1670 Gifts, Marketing Aids, Premiums and Prizes
- 1671 Trading Stamps and Related Promotional Plans
- 1671.1 Discounts, Coupons, Rebates, and Other Incentives
- 1684 Collection of Use Tax by Retailers
- 1684.5 Marketplace Sales
- 1685 Payment of Tax by Purchasers
- 1685.5 Calculation of Estimated Use Tax–Use Tax Table
- 1686 Receipts for Tax Paid to Retailers
- 1687 Information Returns
- 1698 Records
- 1698.5 Audit Procedures
- 1699 Permits
- 1699.5 Direct Payment Permits
- 1699.6 Use Tax Direct Payment Permits
- 1700 Reimbursement for Sales Tax
- 1701 "Tax-paid Purchases Resold."
- 1702 Successor's Liability
- 1702.5 Responsible Person Liability
- 1702.6 Suspended Corporations
- 1703 Interest and Penalties
- 1704 Whole Dollar Reporting—Computations on Returns or Other Documents
- 1705 Relief from Liability
- 1705.1 Innocent Spouse or Registered Domestic Partner Relief from Liability
- 1706 Drop Shipments
- 1707 Electronic Funds Transfer
Uniform Local Sales and Use Tax Regulations
- 1802 Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes
- 1803 Application of Tax
- 1803.5 Long-Term Leases of Motor Vehicles
- 1805 Aircraft Common Carriers
- 1806 Construction Contractors
- 1807 Petitions for Reallocation of Local Tax Repealed
- 1808 Tax Revenue Sharing Agreement Reporting and Publication
Transactions and Use Tax Regulations
- 1821 Foreword
- 1822 Place of Sale for Purposes of Transactions (Sales) and Use Taxes
- 1823 Application of Transactions (Sales) Tax and Use Tax
- 1823.4 Place of Delivery of Tangible Personal Property Generally
- 1823.5 Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels
- 1825 Aircraft Common Carriers
- 1826 Construction Contractors
- 1827 Collection of Use Tax by Retailers
- 1828 Petitions for Distribution or Redistribution of Transactions and Use Tax Repealed
Rules for Tax Appeals
- 35001 35001. Application
- 35002 35002. Definitions
- 35003 35003. Burden of Proof
- 35004 35004. Notice Requirements
- 35005 35005. Persons Who May File a Petition for Redetermination
- 35006 35006. Successor's Petition For Consideration
- 35007 35007. Limitation Period for Filing a Petition; Collection Activities
- 35008 35008. Contents of a Petition for Redetermination
- 35009 35009. Amendments to a Petition for Redetermination
- 35010 35010. Accrual of Interest
- 35011 35011. Scope of a Petition for Redetermination Filed Under Hazardous Substances Tax Law
- 35012 35012. Scope of a Petition for Redetermination Filed Under Covered Electronic Waste Recycling Fee
- 35013 35013. Scope of a Petition for Redetermination File Under Water Rights Fee Law
- 35014 35014. Scope of a Petition for Redetermination Filed Under the Lead-Acid Battery Recycling Act
- 35015 35015. Filing a Petition for Redetermination
- 35016 35016. Acknowledgement of a Petition for Redetermination
- 35017 35017. Review of a Petition by the Assigned Section
- 35018 35018. Preparation and Mailing of the Summary Analysis
- 35019 35019. Administrative Protest
- 35020 35020. Accrual of Interest
- 35021 35021. NO Stay of Collection Activities
- 35022 35022. Notice of Jeopardy Determination
- 35023 35023. Filing a Petition for Redetermination of a Jeopardy Determination
- 35024 35024. Contents of a Petition for Redetermination of Jeopardy Determination
- 35025 35025. Limitation Period for a Petition for Redetermination of Jeopardy Determination
- 35026 35026. Security Requirement for a Petition; Stay of Collection Activities
- 35027 35027. Review of a Petition for Redetermination of Jeopardy Determination
- 35028 35028. Persons Who May File an Application for Administrative Hearing; Manner of Filing; and Consolidation with Petition
- 35029 35029. Limitation Period for Filing an Application for Administrative Hearing
- 35030 35030. Contents of an Application for Administrative Hearing
- 35031 35031. Option to Post Security with an Application for Administrative Hearing
- 35032 35032. Review by the Assigned Section and Assignment of an Application for Administrative Hearing to Appeals Bureau for Appeals Conference
- 35033 35033. Persons Who May File a Claim for Refund; Limitations on Certain Claims
- 35034 35034. Limitation Period for a Claim for Refund
- 35035 35035. Failure to File a Timely Claim for Refund
- 35036 35036. General Contents of a Claim for Refund
- 35037 35037. Contents of a Claim for Refund Under Diesel Fuel Tax Law
- 35038 35038. Additional Requirements for a Claim for Refund Filed Under the Cigarette and Tobacco Products Tax Law
- 35039 35039. Filing a Claim for Refund
- 35040 35040. Assignment and Acknowledgment of a Claim for Refund
- 35041 35041. Request for Additional Documentary Evidence
- 35042 35042. Action on a Claim for Refund
- 35043 35043. Discretion to Grant or Deny an Appeals Conference on a Claim for Refund
- 35044 35044. Credits and Offsets May Reduce a Refund
- 35045 35045. Combined Claim for Refund on Behalf of Class of Taxpayers
- 35046 35046. Successor's Request for Relief of Penalty
- 35047 35047. Procedures for Review of a Request for Relief
- 35048 35048. Authority to Grant Relief of Penalty for Reasonable Cause and Contents of a Request for Such Relief
- 35049 35049. Authority to Grant Relief of Interest Due to Unreasonable Error or Delay and Contents of a Request for Such Relief
- 35050 35050. Authority to Grant Relief of Tax Due to Reasonable Reliance on Written Advice and Contents of a Request for Such Relief
- 35051 35051. Authority to Grant Relief Due to Disaster and Contents of a Request for Such Relief
- 35052 35052. Filing a Request for Relief
- 35053 35053. Assignment for Review of a Request for Relief
- 35054 35054. Acknowledgement and Review of a Request for Relief Separate from a Petition or Claim
- 35055 35055. Request for Innocent Spouse Relief
- 35056 35056. Petition for Redistribution of Local or District Tax
- 35057 35057. Cigarette and Tobacco Products Licensing Act Appeal
- 35058 35058. Petition for Release or Recovery of Seized Cigarette or Tobacco Products
- 35060 35060. Referral to Appeals Bureau for an Appeals Conference; Preferred Location for an Appeals Conference
- 35061 35061. Notice of Appeals Conference; Response to Notice of Appeals Conference; Submission of Arguments and Evidence; Recording an Appeals Conference
- 35062 35062. Request to Reschedule or Postpone an Appeals Conference
- 35063 35063. Expediting the Scheduling of an Appeals Conference
- 35064 35064. Conducting an Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; Additional Submissions
- 35065 35065. Contents and Issuance of an Appeals Bureau Decision; Finality
- 35066 35066. Request for Reconsideration; Supplemental Decision
- 35067 35067. Public Record