California Sales and Use Tax Answer Book, Book 2008
The California Sales and Use Tax Answer Book is the key reference source for which practitioners have been searching. Not only is it comprehensive and clear; it also provides extensive citation to important case and statutory law. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax Project.
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Assessment and Appeals 141
Penalties and Interest 151
Organization of State Sales and Use Tax Administration 191
Court Actions and Related Matters 171
Special Treatment Afforded to Various Business Activities
specific information All references are to question numbers rather than page
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advertising agency agreement aircraft Annotation auditor bad debt deduction Board of Equalization California CCR Reg charges claim for refund collected Commerce Clause common carrier Complete Auto Transit construction contractors consumer cost deemed determination electronic funds transfer engaged in business Equal Protection Clause exemption federal fixtures food products furnished gross receipts hold a seller's issued lease lessee lessor manufacturer measure of tax Native American nexus operations out-of-state paid penalty percent prepayment prior pursuant quarterly period records Regulation resale certificate retail sale Revenue and Taxation sales of tangible sales price sales tax reimbursement SBE Publication seller seller's permit selling specific statute storage subdivision subject to sales subject to tax Supremacy Clause tangible personal property tax applies tax law tax liability tax measured tax purposes taxable Taxation Code section taxpayer transaction transfer U.S. Constitution U.S. Supreme Court vehicle