Chapter 4. Sales and Use Tax
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 1500. Foreword.
- Article 1. Service Enterprises
- Article 2. Contractors and Subcontractors
- Article 3. Manufacturers, Producers, Processors
- Article 4. Graphic Arts and Related Enterprises
- Article 5. Installers, Repairers, Reconditioners
- Article 6. Specific Business Engaged in Retailing
- Article 7. Specific Kinds of Property and Exemptions Generally
- Article 8. Food Products and Meals
- Article 9. Special Provisions Affecting Vehicles, Vessels and Aircraft
- Article 10. Matters Involving the Federal Government
- Article 11. Interstate and Foreign Commerce
- Article 12. Matters Involving Transportation of Property
- Article 13. Credit Transactions
- Article 14. Exchanges, Returns, Defects
- Article 15. Leases of Tangible Personal Property
- Article 16. Resale Certificates; Demonstration; Gifts and Promotions
- Article 17. Payment and Collection of Use Tax
- Article 18. Administration—Miscellaneous
- Article 19. Bradley-Burns Uniform Local Sales and Use Taxes
- Article 20. Transactions (Sales) and Use Taxes
- Article 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 Service Enterprises—Unrevised Series [Repealed]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 Contractors and Subcontractors—Unrevised Series [Repealed]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 Manufacturers, Producers and Processors—Unrevised Series [Repealed]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 Repairers and Reconditioners of Personal Property—Unrevised Series [Repealed]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 Particular Classes of Retailers—Unrevised Series [Repealed]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 Exemptions Generally—Unrevised Series [Repealed]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 Food Products: Meals—Unrevised Series [Repealed]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 Matters Relating to the Federal Government—Unrevised Series [Repealed]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 Matters Relating to Transportation of Property—Unrevised Series [Repealed]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 Credit Sales; Lease Contracts—Unrevised Series [Repealed]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…
- Article 32. Resale Certificates—Consumption of Property Purchased for Resale—“Tax Paid…
- 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 Payment and Collection of Use Tax—Unrevised Series [Repealed]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 Administration—Miscellaneous—Unrevised Series [Repealed]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 Local Sales and Use Tax—Unrevised Series [Repealed]
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