District Taxes and Sales Delivered in California (Publication 105)
Additional Information
Publications
- Publication 34, Motor Vehicle Dealers
- Publication 44, District Taxes
- Publication 46, Leasing Tangible Personal Property
- Publication 100, Shipping and Delivery Charges
Regulations
- Regulation 1822, Place of Sale for Purposes of Transactions (Sales) and Use Taxes
- Regulation 1823.4, Place of Delivery of Tangible Personal Property Generally
- Regulation 1823.5, Place of Delivery of Certain Vehicles, Aircraft, and Undocumented Vessels
- Regulation 1827, Collection of Use Tax by Retailers
Revision September 2023