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Tax Objects

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Anh Thu Vu

California residents must pay use tax on purchases from out-of-state retailers if the item would be taxable if purchased in California, such as clothing, appliances, toys, books, and furniture. Businesses also must pay use tax on out-of-state purchases. California sales tax applies to tangible personal property but not services unless integral to a taxable property transfer. Certain items like food, medical devices, and machinery are exempt from sales and use tax.

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Tax Objects

Uploaded by

Anh Thu Vu
18 views5 pages
California residents must pay use tax on purchases from out-of-state retailers if the item would be taxable if purchased in California, such as clothing, appliances, toys, books, and furniture. Businesses also must pay use tax on out-of-state purchases. California sales tax applies to tangible personal property but not services unless integral to a taxable property transfer. Certain items like food, medical devices, and machinery are exempt from sales and use tax.

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Tax objects

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California residents must pay use tax on purchases from out-of-state retailers if the item would be taxable if purchased in California, such as clothing, appliances, toys, books, and furniture. Businesses also must pay use tax on out-of-state purchases. California sales tax applies to tangible personal property but not services unless integral to a taxable property transfer. Certain items like food, medical devices, and machinery are exempt from sales and use tax.

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© All Rights Reserved
Download as DOCX, PDF, TXT or read online from Scribd
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18 views5 pages

Tax Objects

Uploaded by

Anh Thu Vu
California residents must pay use tax on purchases from out-of-state retailers if the item would be taxable if purchased in California, such as clothing, appliances, toys, books, and furniture. Businesses also must pay use tax on out-of-state purchases. California sales tax applies to tangible personal property but not services unless integral to a taxable property transfer. Certain items like food, medical devices, and machinery are exempt from sales and use tax.

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Use Tax

 For personal, if the item would have been taxable if purchased from a California retailer,
it is subject to use tax. For example, purchases of clothing, appliances, toys, books,
furniture, or CDs would be subject to use tax. Purchases not subject to use tax include
food for human consumption such as peanut butter and chocolate. Electronically
downloaded software, music, and games are not subject to tax if no tangible storage
media is obtained.
 For bussiness, they must pay California use tax on purchases from a retailer outside
California (for example, by telephone, over the Internet, by mail, or in person)

Sales tax
California law restricts the application of sales or use tax to transfers or consumption of tangible
personal property or physical property other than real estate. California does not tax services
unless they are an integral part of a taxable transfer of property.
Amazon Purchases

Products on Amazon.com  TAXABLE *

Clothing

General Clothing TAXABLE *

Food and Meals

Catering  TAXABLE *

Grocery Food  EXEMPT *

Leases and Rentals

Motor Vehicles  TAXABLE

Tangible Media Property  TAXABLE

Manufacturing and Machinery


Machinery  EXEMPT *

Raw Materials  EXEMPT *

Utilities & Fuel  EXEMPT *

Medical Goods and Services

Medical Devices  EXEMPT *

Medical Services  EXEMPT

Medicines  TAXABLE

Newspapers and Magazines

Newspapers  TAXABLE *

Periodicals  TAXABLE *

Occasional Sales

General Occasional Sales EXEMPT


Motor Vehicles  TAXABLE *

Optional Maintenance Contracts

General Optional Maintenance Contracts EXEMPT

Parts Purchased for Use in Performing Service Under Optional Maintenance TAXABLE
Contracts 

Pollution Control Equipment

General Pollution Control Equipment TAXABLE *

Services

Janitorial Services  EXEMPT

Transportation Services  EXEMPT

Software and Digital Products

Canned Software - Delivered on Tangible Media  TAXABLE

Canned Software - Downloaded  EXEMPT *


Custom Software - Delivered on Tangible Media  EXEMPT

Custom Software - Downloaded  EXEMPT

Customization of Canned Software  TAXABLE *

Digital Products  EXEMPT

Trade-Ins

General Trade-Ins TAXABLE

Vending Machine Sales

Food  TAXABLE *

Merchandise  TAXABLE

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