Cal. Code Regs. tit. 18 § 1569

Current through Register 2024 Notice Reg. No. 23, June 7, 2024

Section 1569 - Consignees and Lienors of Tangible Personal Property for Sale

A person who has possession of property owned by another, and also the power to cause title to that property to be transferred to a third person without any further action on the part of its owner, and who exercises such power, is a retailer when the party to whom title is transferred is a consumer. Tax applies to his gross receipts from such a sale.

Pawnbrokers, storage men, mechanics, artisans, or others selling the property to enforce a lien thereon, are retailers with respect to sales of the property to consumers and tax applies to the receipts from such sales.

Cal. Code Regs. Tit. 18, § 1569

1. Amendment and renumbering of former Section 1969 filed 11-5-69; effective thirtieth day thereafter (Register 69, No. 45).

Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 6015, Revenue and Taxation Code. Sales by court-appointed officers, see Regulation 1573 (unrevised series 1974).

1. Amendment and renumbering of former Section 1969 filed 11-5-69; effective thirtieth day thereafter (Register 69, No. 45).