Cal. Code Regs. Tit. 18, § 1821 - Foreword
Transactions (sales) and use taxes imposed by certain special taxing districts are administered by the State Board of Equalization. These taxes incorporate most of the provisions of the state Sales and Use Tax Law and generally have the same tax base as the Bradley-Burns uniform local sales and use taxes adopted in accordance with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code.
The primary differences between the transactions (sales) and use taxes and the state and Bradley-Burns uniform local sales and use taxes are:
The district use tax applies to the storage, use or other consumption in the district of tangible personal property purchased after the operative date of the ordinance for storage, use or other consumption in the district.
Notes
2. Amendment of subsection (b) filed 6-25-76; effective thirtieth day thereafter (Register 76, No. 26).
3. New subsection (b)(3) filed 12-29-78; effective thirtieth day thereafter. Pursuant to Section 7051, Revenue and Taxation Code, order establishes an operative date of 1-1-79 (Register 78, No. 52).
4. Amendment filed 10-14-83; effective thirtieth day thereafter (Register 83, No. 43).
5. Amendment of section filed 7-12-91; operative 8-12-91 (Register 91, No. 43).
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 7251- 7273, Revenue and Taxation Code.
2. Amendment of subsection (b) filed 6-25-76; effective thirtieth day thereafter (Register 76, No. 26).
3. New subsection (b)(3) filed 12-29-78; effective thirtieth day thereafter. Pursuant to Section 7051, Revenue and Taxation Code, order establishes an operative date of 1-1-79 (Register 78, No. 52).
4. Amendment filed 10-14-83; effective thirtieth day thereafter (Register 83, No. 43).
5. Amendment of section filed 7-12-91; operative 8-12-91 (Register 91, No. 43).
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