Chapter 2. The Sales Tax

Article 1. Imposition of Tax

• Ca. Rev. and Tax. Code § 6051 Tax Imposed On Privilege of Selling Tangible Personal Property At Retail
• Ca. Rev. and Tax. Code § 6051.1 Tax Imposed On Privilege of Selling Tangible Personal Property At Retail; Operative Period
• Ca. Rev. and Tax. Code § 6051.15 Deposit and Use of Certain Revenues
• Ca. Rev. and Tax. Code § 6051.2 Additional Tax Imposed For Privilege of Selling Tangible Personal Property At Retail
• Ca. Rev. and Tax. Code § 6051.3 Additional Tax On Privilege of Selling Tangible Personal Property At Retail; Operative Period
• Ca. Rev. and Tax. Code § 6051.4 Operative Period of Section 6051.3
• Ca. Rev. and Tax. Code § 6051.45 State Sales Tax Rate In Section 6051.3 Not Operative Upon Determination of Director of Finance
• Ca. Rev. and Tax. Code § 6051.5 Additional Tax On Privilege of Selling Tangible Personal Property At Retail; Deposit of Revenues; Operative Period
• Ca. Rev. and Tax. Code § 6051.6 Exemption From Taxes Imposed By Section 6051.5
• Ca. Rev. and Tax. Code § 6051.7 [Repealed]
• Ca. Rev. and Tax. Code § 6051.8 Additional Tax Imposed On Gross Receipts of Retailer From Sale of Diesel Fuel
• Ca. Rev. and Tax. Code § 6055 Relief From Liability For Sales Tax

Article 2. Permits

• Ca. Rev. and Tax. Code § 6066 Application For Permit For Each Place of Business
• Ca. Rev. and Tax. Code § 6066.3 Information; Determination Regarding Issuance of Seller's Permit
• Ca. Rev. and Tax. Code § 6066.4 Providing Seller's Permit Account Number
• Ca. Rev. and Tax. Code § 6066.5 Notice Provided Applicant
• Ca. Rev. and Tax. Code § 6067 Issuance of Permit; Permit Not Assignable; Display
• Ca. Rev. and Tax. Code § 6068 Change of Address
• Ca. Rev. and Tax. Code § 6069 Fee For Renewal Or Issuance of Permit Previously Suspended Or Revoked
• Ca. Rev. and Tax. Code § 6070 Failure to Comply With Provisions Relating to Sales Tax
• Ca. Rev. and Tax. Code § 6070.5 Refusal to Issue Permit
• Ca. Rev. and Tax. Code § 6071 Engaging In Business As Seller Without Permit
• Ca. Rev. and Tax. Code § 6071.1 Failure to Surrender Seller's Permit Upon Transfer of Business; Limitation On Liability
• Ca. Rev. and Tax. Code § 6072 Holding of Permit; Surrender; Knowing Issuance of Resale Certificate While Person Not Actively Engaged In Business As Seller
• Ca. Rev. and Tax. Code § 6073 Operator of Swap Meet, Flea Market, Or Special Event
• Ca. Rev. and Tax. Code § 6073.1 Compliance With Section 6073
• Ca. Rev. and Tax. Code § 6073.2 Applicability of Section 6073
• Ca. Rev. and Tax. Code § 6074 Person Making Sales to Operators of Catering Trucks
• Ca. Rev. and Tax. Code § 6075 Seller of Feed; Seller of Hay Who Is Also Grower of Hay
• Ca. Rev. and Tax. Code § 6077 Retail Florist

Article 3. Presumptions and Resale Certificates

• Ca. Rev. and Tax. Code § 6091 Presumption that Gross Receipts Subject to Tax; Burden of Proof
• Ca. Rev. and Tax. Code § 6092 Effect of Certificate
• Ca. Rev. and Tax. Code § 6092.1 Issuance of Resale Certificate By Person Who Leases Mobile Transportation Equipment
• Ca. Rev. and Tax. Code § 6092.5 Rebuttable Presumption of Making Sale At Retail and Not Sale For Resale
• Ca. Rev. and Tax. Code § 6093 Certificate
• Ca. Rev. and Tax. Code § 6094 Use of Property By Purchaser Who Gives Resale Certificate
• Ca. Rev. and Tax. Code § 6094.1 Election to Pay Use Tax Measured By Purchase Price of Property By Purchaser Who Leases Property
• Ca. Rev. and Tax. Code § 6094.5 Giving Resale Certificate For Property Which Person Knows At Time Purchase Is Not to Be Resold
• Ca. Rev. and Tax. Code § 6095 Commingled Goods

Article 4. Inclusion of Support Services In Sales Tax

• Ca. Rev. and Tax. Code § 6150 Definitions
• Ca. Rev. and Tax. Code § 6151 Gross Receipts of Provider From Sales of Support Services At Retail
• Ca. Rev. and Tax. Code § 6152 Registration, Collection, Report and Payment
• Ca. Rev. and Tax. Code § 6154 Applicability of Provisions Pertaining to Prepayment of Taxes
• Ca. Rev. and Tax. Code § 6156 Application
• Ca. Rev. and Tax. Code § 6158 Permit
• Ca. Rev. and Tax. Code § 6160 Holding of Permit
• Ca. Rev. and Tax. Code § 6162 Seller As Retailer
• Ca. Rev. and Tax. Code § 6164 Keeping Records
• Ca. Rev. and Tax. Code § 6166 Examination of Books, Papers, Records, and Equipment; Investigation
• Ca. Rev. and Tax. Code § 6168 Deposit of Revenues
• Ca. Rev. and Tax. Code § 6170 Operative Date
• Ca. Rev. and Tax. Code § 6172 Repealer

Article 5. Inclusion of Medi-Cal Managed Care Plans In Sales Tax

• Ca. Rev. and Tax. Code § 6174 et seq [Repealed]