§ 1686. Receipts for Tax Paid to Retailers.
18 CA ADC § 1686Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 4. Sales and Use Tax (Refs & Annos)
Article 17. Payment and Collection of Use Tax
18 CCR § 1686
§ 1686. Receipts for Tax Paid to Retailers.
For sales transactions, and rental transactions with respect to which use tax applies, an invoice showing the data required above, together with evidence of payment of such invoice, will constitute a receipt.
(2) The property is being leased in substantially the same form as acquired by the lessor (or transferor) and the lessor (or transferor) acquired the property in a transaction that was a retail sale with respect to which the retailer reported and paid sales tax or as to which the lessor (or transferor) has paid use tax measured by the purchase price of the property.
Credits
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 6202, Revenue and Taxation Code.
History
1. Amendment and renumbering of former Section 2086 filed 11-5-69; effective thirtieth day thereafter (Register 69, No. 45).
2. Amendment of subsection (b)(2) filed 1-19-79; effective thirtieth day thereafter (Register 79, No. 3).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1686, 18 CA ADC § 1686
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