Cal. Code Regs., tit. 18, § 1569 — Consignees and Lienors of Tangible Personal Property for Sale

Reference: Section 6015, Revenue and Taxation Code.
Sales by court-appointed officers, see Regulation 1573.
A person who has possession of property owned by another, and also the power to cause title to that property to be transferred to a third person without any further action on the part of its owner, and who exercises such power, is a retailer when the party to whom title is transferred is a consumer. Tax applies to his gross receipts from such a sale.
Pawnbrokers, storage men, mechanics, artisans, or others selling the property to enforce a lien thereon, are retailers with respect to sales of the property to consumers and tax applies to the receipts from such sales.
History-Effective August 1, 1933.
Adopted as of January 1, 1945, as a restatement of previous rulings.
Amended and renumbered November 3, 1969, effective December 5, 1969.