§ 1500. Foreword.
18 CA ADC § 1500Barclays Official California Code of Regulations
18 CCR § 1500
§ 1500. Foreword.
(a) General. These regulations are issued by the State Board of Equalization pursuant to section 7051 of the Revenue and Taxation Code, to implement, interpret or make specific provisions of the California Sales and Use Tax Law and to aid in the administration and enforcement of that law, which is contained in Part 1 of Division 2 of the Revenue and Taxation Code. Also included in Subchapter 4 are regulations pertaining to the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 of Division 2 of the Revenue and Taxation Code) and to local transit district transactions (sales) and use taxes (Part 1.6 of Division 2 of the Revenue and Taxation Code). The local sales and use taxes are collected by the board with state sales and use taxes but are imposed under uniform local ordinances authorized by state law.
(b) Revision. The State Board of Equalization beginning in 1969, undertook a complete revision and restructuring of the sales and use tax regulations. The series numbered as sections 1900 through 2206 have been replaced by a new series of sections numbered between 1500 and 1899. The provisions of the new codification insofar as they are substantially the same as previous rulings (regulations) relating to the same subject matter shall be construed as restatements and continuations and not a new interpretations.
(3) When it is stated that certain persons are “consumers” of tangible personal property under stated conditions, it should be understood that the sales to such persons are retail sales in respect to which either the sales or use tax applies and that resale certificates should not be given by such consumers in purchasing the property.
Credits
Note: Authority cited for Sections 1500-2206: Section 7051, Revenue and Taxation Code. Reference: Sections 6006-7176, Revenue and Taxation Code.
History
1. Amendment and renumbering of former Section 1900 filed 8-7-69; effective thirtieth day thereafter (Register 69, No. 32).
2. Amendment of subsection (b) filed 11-3-71; effective thirtieth day thereafter (Register 71, No. 45).
3. Amendment of subsection (c) filed 1-19-79; effective thirtieth day thereafter (Register 79, No. 3).
4. Amendment of subsection (c)(2)(D) and new subsection (c)(3) filed 2-9-79; effective thirtieth day thereafter (Register 79, No. 6).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 1500, 18 CA ADC § 1500
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