SALES AND USE TAX REGULATIONS

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					                                                                  State of California
                                                         BOARD OF EQUALIZATION

                                         SALES AND USE TAX REGULATIONS


Regulation 1569.               CONSIGNEES AND LIENORS OF TANGIBLE
                               PERSONAL PROPERTY FOR SALE.

Reference:       Section 6015, Revenue and Taxation Code.
                 Sales by court-appointed officers, see Regulation 1573.

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 his gross receipts from such a
sale.

Pawnbrokers, storage men, 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.

History:   Effective August 1, 1933.
           Adopted as of January 1, 1945, as a restatement of previous rulings.
           Amended and renumbered November 3, 1969, effective December 5, 1969.




    Regulations are issued by the State Board of Equalization to implement, interpret or make specific provisions
    of the California Sales and Use Tax Law and to aid in the administration and enforcement of that law. If you
    are in doubt about how the Sales and Use Tax Law applies to your specific activity or transaction, you should
    write the nearest State Board of Equalization office. Requests for advice regarding a specific activity or
    transaction should be in writing and should fully describe the facts and circumstances of the activity or
    transaction.

				
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