Chapter 4. Sales and Use Tax›Article 6. Specific Business Engaged in Retailing›Appendix A
§ 1569. Consignees and Lienors of Tangible Personal Property for Sale.
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
A person who has possession of property owned by another, and also the power to cause title to that property to be transferred to a third person without any further action on the part of its owner, and who exercises such power, is a retailer when the party to whom title is transferred is a consumer. Tax applies to their gross receipts from such a sale.
Pawnbrokers, storage persons, mechanics, artisans, or others selling the property to enforce a lien thereon, are retailers with respect to sales of the property to consumers and tax applies to the receipts from such sales.
Credits
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 6015, Revenue and Taxation Code. Sales by court-appointed officers, see Regulation 1573 (unrevised series 1974).
History
Amendment and renumbering of former Section 1969 filed 11-5-69; effective thirtieth day thereafter (Register 69, No. 45).
Change without regulatory effect amending section filed 6-10-2026 pursuant to section 100, title 1, California Code of Regulations (Register 2026, No. 24).
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