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Old 11-25-2010, 10:15 AM
tenpercentfirearms's Avatar
tenpercentfirearms tenpercentfirearms is offline
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Join Date: Apr 2005
Location: Taft, CA
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Default When CA FFLs should collect SALES TAX from consumers.

CA FFLs should collect sales tax on the sale of any tangible personal property sold or delivered in the State of California.

http://www.boe.ca.gov/sutax/faqpurch.htm

FFLs should not be collecting SALES TAX on transfers of occasional or private party sales.
Quote:
REVENUE AND TAXATION CODE 6006.5
6006.5. "Occasional sale" includes all of the following:
(a) A sale of property not held or used by a seller in the course
of activities for which he or she is required to hold a seller's
permit or permits or would be required to hold a seller's permit or
permits if the activities were conducted in this state, provided that
the sale is not one of a series of sales sufficient in number,
scope, and character to constitute an activity for which he or she is
required to hold a seller's permit or would be required to hold a
seller's permit if the activity were conducted in this state.

(b) Any transfer of all or substantially all the property held or
used by a person in the course of those activities when after the
transfer the real or ultimate ownership of the property is
substantially similar to that which existed before the transfer. For
the purposes of this section, stockholders, bondholders, partners, or
other persons holding an ownership interest in a corporation or
other entity are regarded as having the "real or ultimate ownership"
of the property of the corporation or other entity.

(c) A sale of property, other than hay, by a producer of hay,
provided that the sale is not one of a series of sales sufficient in
number, scope, or character to constitute an activity for which the
producer would be required to hold a seller's permit if the producer
were not also selling hay.
So if a person buys a gun from a private party on Gun Broker, then no SALES TAX should be collected. However, online auctions won from a retailer, SALES TAX must be paid.
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Last edited by tenpercentfirearms; 05-23-2012 at 8:09 AM..
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