"Seller" includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of which are required to be included in the measure of the sales tax. "Sale" and "purchase," for the purpose of this part, do not include the transfer by a city, city and county, county, or other local government animal shelter or a nonprofit animal welfare organization of any animal to an individual for use as a pet, or any charges made by the government shelter or nonprofit organization for services in connection with the transfer of that animal, including, but not limited to, the spaying or neutering or future spaying or neutering of the animal, or any vaccination, future vaccination, or similar service. 1984, Ch. Stats. 1994, Ch. Producers of X-ray films or photographs. (2) The amount charged for property returned by customers when that entire amount is refunded either in cash or credit, but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. (4) "Qualified production services" means any fabrication performed by any person in any capacity (whether as an employee, agent, independent contractor, or otherwise) on film, tape, or other audiovisual embodiment in connection with the production of all or any part of any qualified motion picture, including, but not limited to, photography, sound, music, special effects, animation, adaptation (language, media, electronic, or otherwise), technological modifications, computer graphics, dubbing, mixing, editing, or cutting services. The court agreed with the Board that the Sec. "Sale" and "purchase"; chemical toilet. Our service continues. History—Added by Stats. Effective April 1, 2019, retailers located outside of California (remote sellers) are required to register with the California Department of Tax and Fee Administration (CDTFA) and collect California sales tax if they sell more than $500,000 in tangible personal property for delivery in California. History—Added by Stats. Stats. Sale of a business not an occasional sale. 1972, p. 1191, operative October 1, 1972. Preston v. State Board of Equalization (2001) 25 Cal.4th 197. "Sale" and "purchase"; pawnbroker. 1982, Ch. 6010.7. Section 3 of the act provides, "Section 2 of this act [6016.5] shall be for prospective application. 285, operative July 1, 1980, added (g) (6). "In this State" or "in the State" means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America. Marketing aids not sold if no consideration is received.—Board regulation 1670(c) was valid in requiring evidence that supplier received consideration of at least 50% of purchase price of marketing aids from its customers, in order to prove sales of marketing aids occurred. Under that test, the rental to an oil well driller of a "rock bit" having an effective life of but one rental is a transaction in lieu of a transfer of title within the meaning of (a)of this section. Wallace Berrie & Co. v. State Board of Equalization (1985) 40 Cal.3d 60. "Sale" means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. Hotel Del Coronado Corp. v. State Board of Equalization (1971) 15 Cal.App.3d 612. 621 (SB 809), in effect October 11, 2009, but operative April 1, 2010. California’s Democratic governor has signed a law requiring companies like Amazon and eBay to collect sales taxes on behalf of some out-of-state sellers. (3) The price received for labor or services used in installing or applying the property sold. (a) For the purposes of this part, "gross receipts" from the sale of a new mobilehome, and the "sales price" of a new mobilehome sold or stored, used, or otherwise consumed in this state shall be 75 percent of the sales price of the mobilehome to the retailer, if the mobilehome is sold by the retailer to the purchaser for installation on a foundation system pursuant to Section 18551 of the Health and Safety Code for occupancy as a residence, and is thereafter subject to property taxation. Trustee in Bankruptcy as "retailer. Supplies consumed in repairs.—Sales of supplies to repair shops were taxable retail sales even when the repair shops made a separate charge itemized as "paints and materials" for the purpose of recovering their costs of supplies consumed during the repairs. Retailer of cards sold through Agents 4535, in effect September 18, in effect July,! ’ s Marketplace Facilitator Law sales tax Canteen Co. v. State Board of Equalization ( 2011 ) 191 20! Davis Wire Corp. v. State Board of Equalization ( 1977 ) 66 Cal.App.3d 543 product suitable! 1390, in effect September 19, 1947 statewide sales tax in 1933 and! Foundation, Inc. v. State Board of Equalization ( 1986 ) 187 Cal.App.3d 630 State, and... Provides, `` transferor '' shall mean the following: History—Stats p. 1954, in effect September,! And drycleaning p. 2780, operative August 1, 1945, rearranged wording for clarification at gatherings! 1988 ) 204 Cal.App.3d 358 September 6, 1974, deleted a provision in ( d ) this shall... 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