California Tax Reporter: The LawCommerce Clearing House, 1948 - Taxation |
Common terms and phrases
aircraft amended amount become California carrier charges claim collect commerce component considered constitute construction consumer consumption containers contract contractor corporation cost dealer deduction delivered delivery determination district effective engaged equipment exempt fabrication filed fixtures food products foreign fuel furnished Government gross receipts holding House imposed installation interest issued January labor lease lessee lessor liability Line manufacturer materials meals means measured merchandise month operation organization out-of-state paid payment period printing prior processing purchase price purchased pursuant received records refund regarded Regulation reimbursement rental repair Reports respect retail sale retailer Revenue and Taxation Ruling sales price Sales Tax Counsel Section seller selling separately shipped sold storage subject to tax substantially tangible personal property tax applies taxable Taxation Code term transaction transfer transportation United unless vehicle vessels