Chapter 3.12 — UNIFORM SALES AND USE TAX

San Luis Obispo Municipal Code · 2026-09 edition · updated 2026-10-02 · San Luis Obispo

3.12.010 Title.¶

3.12.020 Purpose.¶

3.12.030 Operative date.¶

3.12.040 Rate.¶

3.12.050 Administration—Contract with state.¶

3.12.060 Sales tax—Imposed.¶

3.12.070 Place of sale.¶

3.12.080 Use tax—Imposed.¶

3.12.090 State law provisions—Adopted.¶

3.12.100 State law provisions—Limitations.¶

3.12.110 Seller’s permit not required when.¶

3.12.120 Exemptions.¶

3.12.130 Amendments to Revenue and Taxation Code—Inclusion.¶

3.12.140 Enjoining collection prohibited.¶

3.12.150 Violation—Penalty.¶

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San Luis Obispo Municipal Code

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