Chapter 4. Sales and Use Tax | MidpageChapter 4. Sales and Use Tax
State of California
1500Foreword.Article 1. Service EnterprisesArticle 2. Contractors and SubcontractorsArticle 3. Manufacturers, Producers, ProcessorsArticle 4. Graphic Arts and Related EnterprisesArticle 5. Installers, Repairers, ReconditionersArticle 6. Specific Business Engaged in RetailingArticle 7. Specific Kinds of Property and Exemptions GenerallyArticle 8. Food Products and MealsArticle 9. Special Provisions Affecting Vehicles, Vessels and AircraftArticle 10. Matters Involving the Federal GovernmentArticle 11. Interstate and Foreign CommerceArticle 12. Matters Involving Transportation of PropertyArticle 13. Credit TransactionsArticle 14. Exchanges, Returns, DefectsArticle 15. Leases of Tangible Personal PropertyArticle 16. Resale Certificates; Demonstration; Gifts and PromotionsArticle 17. Payment and Collection of Use TaxArticle 18. Administration—MiscellaneousArticle 19. Bradley-Burns Uniform Local Sales and Use TaxesArticle 20. Transactions (Sales) and Use TaxesArticle 21. Service Enterprises—Unrevised Series [Repealed]Article 22. Contractors and Subcontractors—Unrevised Series [Repealed]Article 23. Manufacturers, Producers and Processors—Unrevised Series [Repealed]Article 24. Repairers and Reconditioners of Personal Property—Unrevised Series [Repealed]Article 25. Particular Classes of Retailers—Unrevised Series [Repealed]Article 26. Exemptions Generally—Unrevised Series [Repealed]Article 27. Food Products: Meals—Unrevised Series [Repealed]Article 28. Matters Relating to the Federal Government—Unrevised Series [Repealed]Article 29. Matters Relating to Transportation of Property—Unrevised Series [Repealed]Article 30. Credit Sales; Lease Contracts—Unrevised Series [Repealed]Article 31. Merchandise Returned, Traded in, or Found Defective—Unrevised Series [Repealed]Article 32. Resale Certificates—Consumption of Property Purchased for Resale—“Tax Paid Purchases Resold”—Gifts and Premiums—Unrevised Series [Repealed]Article 33. Payment and Collection of Use Tax—Unrevised Series [Repealed]Article 34. Administration—Miscellaneous—Unrevised Series [Repealed]Article 35. Local Sales and Use Tax—Unrevised Series [Repealed]