California Sales and Use Tax Answer Book (2008)

Topics and Contents

1 Overview of Sales and Use Taxation
2 Constitutional Principles Impacting State and Local Taxation
3 Sales Tax
4 Use Tax
5 Exclusions From Gross Receipts/Sales Price
6 Special Treatment
7 Vehicles, Vessels and Aircraft
8 Exemptions
9 Other Exemptions
10 Subjects of Sales and Use Taxes
11 Permits, Security and Tax Rates
12 Returns and Payment
13 Records and Audits
14 Assessment and Appeals
15 Penalties and Interest