Free 663d-rev6-11-02.p65 - California

BOE-663-D (FRONT) REV. 6 (11-02)

STATE OF CALIFORNIA

REGULATIONS ORDER

BOARD OF EQUALIZATION

Please enter the quantity of each publication you wish to order and send your completed order form to the State Board of Equalization, Supply Unit, 3920 West Capitol Avenue, West Sacramento, CA 95691 or FAX your order to (916) 372-6078.
NAME OF BUSINESS

FOR OFFICE USE ONLY
RECEIVED BY

REQUEST

New

One Time

Replacement
ATTENTION

IS FOR

Distribution Change

MAILING ADDRESS

DATE REQUEST RECEIVED

CITY

STATE

ZIP

SHIPPED BY

TELEPHONE NUMBER

DATE MATERIAL SHIPPED

(

)

SALES AND USE TAX REGULATIONS
QTY. NO. Foreword TITLE QTY. ______ 1500.

(No Charge)
TITLE
AND

NO.

GRAPHIC ARTS
______ 1540.

RELATED ENTERPRISES

SERVICE ENTERPRISES
______ 1501. ______ 1501.1. ______ 1502. ______ 1502.1. ______ 1503. ______ 1504. ______ 1505. ______ 1506. ______ 1507. Service Enterprises Generally Research and Development Contracts Computers, Programs, and Data Processing Word Processing Hospitals, Institutions and Homes for the Care of Persons Mailing Lists and Services Morticians Miscellaneous Service Enterprises Technology Transfer Agreements
AND

Advertising Agencies, Commercial Artists and Designers ______ 1541. Printing and Related Arts ______ 1541.5. Printed Sales Messages ______ 1543. Publishers

INSTALLERS, REPAIRERS, RECONDITIONERS
______ 1546. ______ 1548. ______ 1549. ______ 1550. ______ 1551. ______ 1553. Installing, Repairing, Reconditioning in General Retreading and Recapping Tires Fur Repairers, Alterers and Remodelers Reupholsterers Repainting and Refinishing Miscellaneous Repair Operations

CONTRACTORS

SUBCONTRACTORS

______ 1521. Construction Contractors ______ 1521.4. Factory-Built Housing

SPECIFIC BUSINESSES ENGAGED IN RETAILING
______ 1565. ______ 1566. ______ 1567. ______ 1568. ______ 1569. ______ 1570. ______ 1571. ______ 1572. ______ 1573. ______ 1574. Auctioneers Automobile Dealers and Salesmen Banks and Insurance Companies Beer, Wine, and Liquor Dealers Consignees and Lienors of Tangible Personal Property for Sale Charitable Organizations Florists Memorial Dealers Court Ordered Sales, Foreclosures and Repossessions Vending Machine Operators

MANUFACTURERS, PRODUCERS, PROCESSORS
______ 1524. ______ 1525. ______ 1525.1. ______ 1525.2. ______ 1525.3. ______ 1525.5. ______ 1525.7. ______ 1526. ______ 1527. ______ 1528. ______ 1529. ______ 1530. ______ 1531. ______ 1532. ______ 1533. ______ 1533.1. ______ 1533.2. ______ 1534. ______ 1535. Manufacturers of Personal Property Property Used in Manufacturing Manufacturing Aids Manufacturing Equipment Manufacturing Equipment -- Leases of Tangible Personal Property Manufacturing By-Products and Joint-Products Rural Investment Exemption Producing, Fabricating and Processing Property Furnished By Consumers ­ General Rules Sound Recording Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories Motion Pictures Foundries Fur Dressers and Dyers Teleproduction or Other Postproduction Service Equipment Liquefied Petroleum Gas Farm Equipment and Machinery Diesel Fuel Used in Farming Activities or Food Processing Timber Harvesting Equipment and Machinery Racehorse Breeding Stock

SPECIFIC KINDS OF PROPERTY AND EXEMPTIONS GENERALLY
______ 1583. ______ 1584. ______ 1585. Modular Systems Furniture Membership Fees Cellular Telephones, Pagers, and other Wireless Telecommunication Devices ______ 1586. Works of Art and Museum Pieces for Public Display ______ 1587. Animal Life, Feed, Drugs and Medicines ______ 1588. Seeds, Plants and Fertilizer ______ 1589. Containers and Labels ______ 1590. Newspapers and Periodicals ______ 1591. Medicines and Medical Supplies, Devices and Appliances ______ 1591.1 Medical Devices, Appliances and Supplies ______ 1591.2 Wheelchairs, Crutches, Canes, and Walkers

BOE-663-D (BACK) REV. 6 (11-02)

QTY.

NO.

TITLE Vehicles for Physically Handicapped Persons Medical Oxygen Delivery Systems Eyeglasses and Other Ophthalmic Materials Aircraft Watercraft Occasional Sales ­ Sale of a Business ­ Business Reorganization Buildings and Other Property Affixed to Realty Property Transferred or Sold by Certain Nonprofit Organizations Motor Vehicle and Aircraft Fuels Coins and Bullion

QTY.

NO.

TITLE

______ 1591.3 ______ 1591.4 ______ 1592. ______ 1593. ______ 1594. ______ 1595. ______ 1596. ______ 1597. ______ 1598. ______ 1599.

Demonstration, Display and Use of Property Held for Resale ­ General ______ 1669.5. Demonstration, Display and Use of Property Held for Resale ­ Vehicles ______ 1670. Gifts, Marketing Aids, Premiums and Prizes ______ 1671. Trading Stamps and Related Promotional Plans ______ 1669.

PAYMENT AND COLLECTION OF USE TAX
______ 1684. ______ 1685. ______ 1686. ______ 1687. Collection of Use Tax by Retailers Payment of Tax by Purchasers Receipts for Tax Paid to Retailers Information Returns

ARTICLE 8. FOOD PRODUCTS
______ 1602. Food Products ______ 1602.5. Reporting Methods for Grocers ______ 1603. Taxable Sales of Food Products

ADMINISTRATION ­ MISCELLANEOUS
______ 1698. ______ 1699. ______ 1699.5. ______ 1699.6. ______ 1700. ______ 1701. ______ 1702. ______ 1702.5. ______ 1702.6. ______ 1703. ______ 1704. Records Permits Direct Payment Permits Use Tax Direct Payment Permits Reimbursement for Sales Tax "Tax-Paid Purchases Resold" Successor's Liability Responsible Person Liability Suspended Corporations Interest and Penalties Whole Dollar Reporting - Computations on Returns or Other Documents ______ 1705. Relief from Liability ______ 1705.1. Innocent Spouse Relief ______ 1706. Drop Shipments

SPECIAL PROVISIONS AFFECTING VEHICLES, VESSELS AND AIRCRAFT
______ 1610. Vehicles, Vessels, and Aircraft ______ 1610.2. Mobilehomes and Commercial Coaches

MATTERS INVOLVING THE FEDERAL GOVERNMENT
______ 1614. ______ 1616. ______ 1617. ______ 1618. ______ 1619. Sales to the United States and Its Instrumentalities Federal Areas Federal Taxes United States Government Supply Contracts Foreign Consuls

INTERSTATE AND FOREIGN COMMERCE
______ 1620. Interstate and Foreign Commerce ______ 1620.2 Beverages Sold or Served by Carriers ______ 1621. Sales to Common Carriers

BRADLEY-BURNS UNIFORM LOCAL SALES AND USE TAX
______ 1802. ______ 1803. ______ 1805. ______ 1806. Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes Application of Tax Aircraft Common Carriers Construction Contractors

MATTERS INVOLVING TRANSPORTATION OF PROPERTY
______ 1628. ______ 1629. ______ 1630. ______ 1632. Transportation Charges Goods Damaged in Transit Packers, Loaders, and Shippers C.O.D. Fees

TRANSACTIONS (SALES) AND USE TAXES
______ 1821. ______ 1822. Foreword Place of Sale for Purposes of Transactions (Sales) and Use Taxes ______ 1823. Application of Transactions (Sales) Tax and Use Tax ______ 1823.5. Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels ______ 1825. Aircraft Common Carriers ______ 1826. Construction Contractors ______ 1827. Collection of Use Tax by Retailers

CREDIT TRANSACTIONS
______ 1641. ______ 1642. ______ 1643. Credit Sales and Repossessions Bad Debts Debit Card Fees

EXCHANGES, RETURNS, DEFECTS
______ 1654. ______ 1655. Barter, Exchange, "Trade-ins" and Foreign Currency Transaction Returns, Defects and Replacements

HEARING PROCEDURES
______ 5010-5095 - Rules of Practice (offered as a set only) ______ 7001-7011 - Contribution Disclosure (offered as a set only) ______ Other

LEASES OF TANGIBLE PERSONAL PROPERTY
______ 1660. ______ 1661. Leases of Tangible Personal Property ­ In General Leases of Mobile Transportation Equipment

RESALE CERTIFICATES; DEMONSTRATION; GIFTS AND PROMOTIONS
______ 1667. ______ 1668. Exemption Certificates Resale Certificates