文章基本信息

标题：A Primer on California City Revenues, Part Two: Major City Revenues
本地全文：下载
作者：Michael Coleman
期刊名称：Western City
印刷版ISSN：0279-5337
出版年度：2016
期号：12
页码：1-7
语种：English
出版社：League of California Cities
摘要：Sales and Use Tax. The sales tax an individual pays on a purchase is collected by the state Board of Equalization and includes a state sales tax, the locally levied Bradley-Burns sales tax and several other components. The sales tax is imposed on the total retail price of any tangible personal property. State law provides a variety of exemptions to the sales and use tax, including resale, interstate sales, intangibles, food for home consumption, candy, bottled water, natural gas, electricity and water delivered through pipes, prescription medicines, agricultural feed, seeds, fertilizer and sales to the federal government. A use tax is imposed on the purchaser for transactions in which the sales tax is not collected.