CDTFA Business Tax Regulations (18 CCR)
Cal. Code Regs., tit. 18, § 1632
C.O.D. Fees
Official textcdtfa.ca.govlast amended
Reference: Sections 6011 and 6012, Revenue and Taxation Code.
On and after July 1, 1970, tax applies to any C.O.D. fee paid by the retailer's customer on taxable C.O.D. sales except where the C.O.D. fee is not included in the invoice and the carrier collects it from the retailer's customer and retains it.
History-Adopted March 24, 1970, effective April 29, 1970.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 1669.5 · Demonstration, Display, and Use of Property Held for…
- 1670 · Gifts, Marketing Aids, Premiums and Prizes