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  1. LII
  2. State Regulations
  3. California Code of Regulations
  4. Title 18 - Public Revenues
  5. Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9)
  6. Chapter 4 - Sales and Use Tax
  7. Article 19 - Bradley-Burns Uniform Local Sales and Use Taxes

Article 19 - Bradley-Burns Uniform Local Sales and Use Taxes

  • State Regulations
  • Compare
  1. § 1802 - Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes
  2. § 1803 - Application of Tax
  3. § 1803.5 - Long-Term Leases of Motor Vehicles
  4. § 1804 - Public Utilities. [Repealed]
  5. § 1805 - Aircraft Common Carriers
  6. Appendix - Appendix, version 5
  7. § 1806 - Construction Contractors
  8. § 1807 - Petitions for Reallocation of Local Tax. [Repealed]
  9. § 1808 - Tax Revenue Sharing Agreement Reporting and Publication
  10. Appendix - Appendix, version 6

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


  1. § 1802 - Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes
  2. § 1803 - Application of Tax
  3. § 1803.5 - Long-Term Leases of Motor Vehicles
  4. § 1804 - Public Utilities. [Repealed]
  5. § 1805 - Aircraft Common Carriers
  6. Appendix - Appendix, version 5
  7. § 1806 - Construction Contractors
  8. § 1807 - Petitions for Reallocation of Local Tax. [Repealed]
  9. Appendix - Appendix, version 6

State Regulations Toolbox



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