6001-6024

REVENUE AND TAXATION CODE
SECTION 6001-6024




6001.  This part is known and may be cited as the "Sales and Use Tax
Law."


6002.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.



6003.  "Sales tax" means the tax imposed by Chapter 2 of this part.



6004.  "Use tax" means the tax imposed by Chapter 3 of this part.



6005.  "Person" includes any individual, firm, partnership, joint
venture, limited liability company, association, social club,
fraternal organization, corporation, estate, trust, business trust,
receiver, assignee for the benefit of creditors, trustee, trustee in
bankruptcy, syndicate, the United States, this state, any county,
city and county, municipality, district, or other political
subdivision of the state, or any other group or combination acting as
a unit.


6006.  "Sale" means and includes:
   (a) Any transfer of title or possession, exchange, or barter,
conditional or otherwise, in any manner or by any means whatsoever,
of tangible personal property for a consideration. "Transfer of
possession" includes only transactions found by the board to be in
lieu of a transfer of title, exchange, or barter.
   (b) The producing, fabricating, processing, printing, or
imprinting of tangible personal property for a consideration for
consumers who furnish either directly or indirectly the materials
used in the producing, fabricating, processing, printing, or
imprinting.
   (c) The furnishing and distributing of tangible personal property
for a consideration by social clubs and fraternal organizations to
their members or others.
   (d) The furnishing, preparing, or serving for a consideration of
food, meals, or drinks.
   (e) A transaction whereby the possession of property is
transferred but the seller retains the title as security for the
payment of the price.
   (f) A transfer for a consideration of the title or possession of
tangible personal property which has been produced, fabricated, or
printed to the special order of the customer, or of any publication.
   (g) Any lease of tangible personal property in any manner or by
any means whatsoever, for a consideration, except a lease of:
   (1) Motion pictures or animated motion pictures, including
television, films, and tapes.
   (2) Linen supplies and similar articles when an essential part of
the lease agreement is the furnishing of the recurring service of
laundering or cleaning the articles.
   (3) Household furnishings with a lease of the living quarters in
which they are to be used.
   (4) Mobile transportation equipment for use in transportation of
persons or property as defined in Section 6023.
   (5) Tangible personal property leased in substantially the same
form as acquired by the lessor or leased in substantially the same
form as acquired by a transferor, as to which the lessor or
transferor has paid sales tax reimbursement or has paid use tax
measured by the purchase price of the property. For purposes of this
paragraph, "transferor" shall mean the following:
   (A) A person from whom the lessor acquired the property in a
transaction described in subdivision (b) of Section 6006.5.
   (B) A decedent from whom the lessor acquired the property by will
or the laws of succession.
   (6) A mobilehome, as defined in Sections 18008 and 18211 of the
Health and Safety Code, other than a mobilehome originally sold new
prior to July 1, 1980, and not subject to local property taxation.
   (7) Paragraphs (1) and (5) and Section 6094.1 shall not apply to
rentals or leases of video cassettes, video tapes, and video discs
for private use under which the lessee or renter does not obtain or
acquire the right to license, broadcast, exhibit, or reproduce the
video cassette, video tape, or video disc.



6006.1.  The granting of possession of tangible personal property by
a lessor to a lessee, or to another person at the direction of the
lessee, is a continuing sale in this state by the lessor for the
duration of the lease as respects any period of time the leased
property is situated in this state, irrespective of the time or place
of delivery of the property to the lessee or such other person.



6006.3.  "Lease" includes rental, hire and license. "Lease" does not
include a use of tangible personal property for a period of less
than one day for a charge of less than twenty dollars ($20) when the
privilege to use the property is restricted to use thereof on the
premises or at a business location of the grantor of the privilege.
Where a contract designated as a lease binds the lessee for a fixed
term and the lessee is to obtain title at the end of the term upon
the completion of the required payment or has the option at that time
to purchase the property for a nominal amount, the contract shall be
regarded as a sale under a security agreement from its inception and
not as a lease. In the case of a contract designated as a lease with
any state or local governmental body, or any agency or
instrumentality thereof, the lessee shall be treated as bound for a
fixed term notwithstanding any right of the lessee to terminate the
contract in the event that sufficient funds are not appropriated to
pay amounts due under the contract.



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.



6006.6.  "Sale" includes any sale at an auction in respect to
tangible personal property which is sold to a successful bidder at
the auction upon an agreement or understanding at the time of the
sale that the property involved either will not be delivered to the
successful bidder or that any amount which he may pay for the
property pursuant to the sale will be returned to him. The tax shall
be computed in such case upon the amount of the successful bid.



6007.  A "retail sale" or "sale at retail" means a sale for any
purpose other than resale in the regular course of business in the
form of tangible personal property.
   When tangible personal property is delivered by an owner or former
owner thereof, or by a factor or agent of that owner, former owner,
or factor to a consumer or to a person for redelivery to a consumer,
pursuant to a retail sale made by a retailer not engaged in business
in this state, the person making the delivery shall be deemed the
retailer of that property. He or she shall include the retail selling
price of the property in his or her gross receipts or sales price.




6007.5.  A sale of tangible personal property to a contractor or
subcontractor for use in the performance of contracts with the United
States for the construction of improvements on or to real property
in this State is a retail sale. The gross receipts from such a sale
or the sales price of property so sold shall be included in the
measure of the taxes imposed by this part.



6008.  "Storage" includes any keeping or retention in this State for
any purpose except sale in the regular course of business or
subsequent use solely outside this State of tangible personal
property purchased from a retailer.


6009.  "Use" includes the exercise of any right or power over
tangible personal property incident to the ownership of that
property, and also includes the possession of, or the exercise of any
right or power over, tangible personal property by a lessee under a
lease, except that it does not include the sale of that property in
the regular course of business.



6009.1.  "Storage" and "use" do not include the keeping, retaining
or exercising any right or power over tangible personal property for
the purpose of subsequently transporting it outside the state for use
thereafter solely outside the state, or for the purpose of being
processed, fabricated, or manufactured into, attached to or
incorporated into, other tangible personal property to be transported
outside the state and thereafter used solely outside the state.



6010.  "Purchase" means and includes:
   (a) Any transfer of title or possession, exchange, or barter,
conditional or otherwise, in any manner or by any means whatsoever,
of tangible personal property for a consideration. "Transfer of
possession" includes only transactions found by the board to be in
lieu of a transfer of title, exchange, or barter.
   (b) When performed outside this state or when the customer gives a
resale certificate pursuant to Article 3 (commencing with Section
6091) of Chapter 2, the producing, fabricating, processing, printing,
or imprinting of tangible personal property for a consideration for
consumers who furnish either directly or indirectly the materials
used in the producing, fabricating, processing, printing, or
imprinting.
   (c) A transaction whereby the possession of property is
transferred but the seller retains the title as security for the
payment of the price.
   (d) A transfer for a consideration of tangible personal property
which has been produced, fabricated, or printed to the special order
of the customer, or of any publication.
   (e) Any lease of tangible personal property in any manner or by
any means whatsoever, for consideration, except a lease of:
   (1) Motion pictures or animated motion pictures, including
television, films, and tapes.
   (2) Linen supplies and similar articles when an essential part of
the lease agreement is the furnishing of the recurring service of
laundering or cleaning the articles.
   (3) Household furnishings with a lease of the living quarters in
which they are to be used.
   (4) Mobile transportation equipment for use in transportation of
persons or property as defined in Section 6023.
   (5) Tangible personal property leased in substantially the same
form as acquired by the lessor or leased in substantially the same
form as acquired by a transferor, as to which the lessor or
transferor has paid sales tax reimbursement or has paid use tax
measured by the purchase price of the property. For purposes of this
paragraph, "transferor" shall mean the following:
   (A) A person from whom the lessor acquired the property in a
transaction described in subdivision (b) of Section 6006.5.
   (B) A decedent from whom the lessor acquired the property by will
or the laws of succession.
   (6) A mobilehome, as defined in Sections 18008 and 18211 of the
Health and Safety Code, other than a mobilehome originally sold new
prior to July 1, 1980, and not subject to local property taxation.
   (7) Paragraphs (1) and (5) and Section 6094.1 shall not apply to
rentals or leases of video cassettes, video tapes, and video discs
for private use under which the lessee or renter does not obtain or
acquire the right to license, broadcast, exhibit, or reproduce the
video cassette, video tape, or video disc.




6010.1.  The possession of tangible personal property by a lessee,
or by another person at the direction of the lessee, is a continuing
purchase for use in this state by the lessee as respects any period
of time the leased property is situated in this state, irrespective
of the time or place of delivery of the property to the lessee or
such other person.



6010.3.  "Sale" and "purchase," for the purposes of this part, do
not include (a) the fabrication or transfer by a typographer of
composed type or reproduction proofs thereof for use in the
preparation of printed matter, or (b) the fabrication or transfer of
such reproduction proofs or impressed mats when the fabrication is
for, and the transfer is to, a printer or publisher for use in
printing.
   The foregoing provisions shall not apply to the fabrication or
transfer of a "pasteup," "mechanical" or "assembly" of which a
reproduction proof is a component part.



6010.4.  If two or more persons engaged in the production and
distribution of motion pictures for use in any media form a
partnership for the purpose of reducing the cost of producing motion
pictures through the sharing of the use of equipment, studio
facilities and the services of personnel, the furnishing (without
transferring title to tangible personal property) of such equipment,
facilities and services by the partnership to its members for the
purpose of the production of motion pictures by its members shall not
constitute either a "sale" or "purchase."



6010.5.  For the purposes of this part, the place of the sale or
purchase of tangible personal property is the place where the
property is physically located at the time the act constituting the
sale or purchase, as defined in this part, takes place.




6010.6.  (a) Except as provided in subdivision (c), "sale" and
"purchase," for the purposes of this part, do not include any of the
following:
   (1) The performance of any qualified production services in
connection with the production of all or any part of any qualified
motion picture. Persons performing those qualified production
services are consumers of paintings, models, and art work used by
those filming special effects, titles, or credits, and of film, tape,
or other embodiment upon which sound, visual images, or
computer-generated graphics are created or recorded, notwithstanding
that title to the property may be transferred pursuant to the
qualified production services contract.
   (2) Any transfer of all or any part of any qualified motion
picture, or any interest therein or any rights relating thereto,
under either of the following circumstances:
   (A) The transfer is made prior to the date that the qualified
motion picture is exhibited or broadcast to its general audience.
   (B) The transfer is made to any person or persons holding, either
directly or indirectly, or by affiliation, any exploitation rights
obtained prior to the date that the qualified motion picture is
exhibited or broadcast to its general audience.
   (b) For purposes of this section:
   (1) "Motion picture" means any audiovisual work (at any stage of
the production thereof) consisting of a series of related images,
either on film, tape, or other embodiment, whether photographic, or
otherwise, and for these purposes, includes all physical materials
comprising part of, or synchronized with, the motion picture,
including the original, duplicate, and other negatives, intermediary
film products, tapes, prints and original, duplicate, and other sound
or visual recordings created to accompany the pictorial material
depicted in the motion picture.
   (2) "Produce or production of any qualified motion picture" means
to originate, create, invent, design, devise, develop, photograph,
edit, record, imprint, adapt, alter, make, process, fabricate,
assemble, construct, or manufacture all or any part of that qualified
motion picture by any means, method, or devise of any kind or
character, whether before or after commencement of principal
photography.
   (3) "Qualified motion picture" means any motion picture, whether
or not the production of that motion picture is completely finished,
which is produced, adapted, or altered for exploitation in, on, or
through any medium or by any device, including, but not limited to, a
motion picture produced for exploitation in movie theaters, through
any form of television, or videocassettes, videotapes, or videodiscs,
in amusement parks, or on commercial carriers, for any purpose,
including, but not limited to, for any entertainment, commercial,
advertising, promotional, industrial, or educational purpose.
Qualified motion picture includes, but is not limited to, all adapted
versions thereof (whether adapted for exploitation in any language,
for any media, or otherwise) creative advertising, and publicity
materials, such as trailers, television spots, or featurettes.
Qualified motion picture does not include motion pictures produced
for private noncommercial use, such as weddings or graduations.
   (4) "Qualified production services" means any fabrication
performed by any person in any capacity (whether as an employee,
agent, independent contractor, or otherwise) on film, tape, or other
audiovisual embodiment in connection with the production of all or
any part of any qualified motion picture, including, but not limited
to, photography, sound, music, special effects, animation, adaptation
(language, media, electronic, or otherwise), technological
modifications, computer graphics, dubbing, mixing, editing, or
cutting services. "Qualified production services" do not include
services or other work to manufacture release prints or to duplicate
tapes for exhibition or broadcast.
   (5) "Transfer" means any change of title or possession in any
manner or form by any means whatsoever, conditional or otherwise,
including, but not limited to, any sale, assignment, exchange, lease,
license, or barter.
   (6) "Rights relating to any qualified motion picture" includes,
but is not limited to, any and all rights to produce or exploit all
or any part of the qualified motion picture by any means and in or
through any medium.
   (7) "Exploit" or "exploitation" with respect to any qualified
motion picture includes, but is not limited to, exhibiting,
broadcasting, telecasting, displaying, projecting, transmitting,
duplicating, reproducing, distributing, promoting, advertising,
commercializing, merchandising, marketing, or otherwise using all or
any part of the qualified motion picture in any or all media markets
and territories and by any or all means, methods, modes, processes,
and devices or delivery systems of every kind and character.
"Exploitation" includes each and every act comprising part of any
phase of the process of exploiting all or any qualified motion
picture, whether before or after commencement of principal
photography.
   (c) Subdivision (a) shall not apply to any of the following:
   (1) Any sale or purchase of raw film or videotape stock.
   (2) Any sale or purchase of release prints or tapes for exhibition
or broadcast.
   (3) Any rentals or leases of videocassettes, videotapes, or
videodiscs for private use, as described in paragraph (7) of
subdivision (g) of Section 6006 and paragraph (7) of subdivision (e)
of Section 6010.



6010.65.  (a) "Sale" and "purchase," for purposes of this part, do
not include any transfer of title to, nor any lease of, tangible
personal property pursuant to an acquisition sale and leaseback. An
acquisition sale and leaseback is a sale by a person and leaseback to
that person of tangible personal property where both of the
following conditions are satisfied:
   (1) That person has paid sales tax reimbursement or use tax with
respect to that person's purchase of the property.
   (2) The acquisition sale and leaseback is consummated within 90
days of that person's first functional use of the property.
   (b) "Sale" and "purchase" include, for purposes of this part, the
transfer of title to a lessee upon termination of an acquisition sale
and leaseback.
   (c) This section shall apply to acquisition sale and leaseback
arrangements executed on or after the operative date of this section.




6010.7.  Paragraph (5) of subdivision (g) of Section 6006, paragraph
(5) of subdivision (e) of Section 6010, and Section 6094.1 shall
have no application to a lease of a chemical toilet unit. Such a
lease is a "sale" and "purchase" and the taxes imposed by this part
apply measured by the lease or rental price accordingly, regardless
of whether the unit is leased in substantially the same form as
acquired and regardless of whether sales tax or use tax has been paid
with respect to the chemical toilets at the time of their
acquisition.


6010.8.  "Sale" and "purchase" do not include any transfer of title
of tangible personal property constituting any project to the
California Alternative Energy and Advanced Transportation Financing
Authority by any participating party, nor any lease or transfer of
title of tangible personal property constituting any project by the
authority to any participating party, when the transfer or lease is
made pursuant to Division 16 (commencing with Section 26000) of the
Public Resources Code. The terms "project" and "participating party"
as used in this section have the same meanings as in Section 26003 of
the Public Resources Code.


6010.9.  "Sale" and "purchase," for the purposes of this part, do
not include the design, development, writing, translation,
fabrication, lease, or transfer for a consideration of title or
possession, of a custom computer program, other than a basic
operational program (as defined in Section 995.2), either in the form
of written procedures or in the form of storage media on which, or
in which, the program is recorded, or any required documentation or
manuals designed to facilitate the use of the custom computer program
so transferred.
   As used in this section:
   (a) "Storage media" includes punched cards, tapes, discs,
diskettes, or drums on which computer programs may be embodied or
stored.
   (b) "Computer" does not include tape-controlled automatic
drilling, milling, or other manufacturing machinery or equipment.
   (c) "Computer program" means the complete plan for the solution of
a problem, such as the complete sequence of automatic
data-processing equipment instructions necessary to solve a problem
and includes both systems and application programs and subdivisions,
such as assemblers, compilers, routines, generators, and utility
programs.
   (d) "Custom computer program" means a computer program prepared to
the special order of the customer and includes those services
represented by separately stated charges for modifications to an
existing prewritten program which are prepared to the special order
of the customer. The term does not include a "canned" or prewritten
computer program which is held or existing for general or repeated
sale or lease, even if the prewritten or "canned" program was
initially developed on a custom basis or for in-house use.
Modification to an existing prewritten program to meet the customer's
needs is custom computer programming only to the extent of the
modification.


6010.10.  (a) "Sale" and "purchase," for the purposes of this part,
do not include any transfer of title of tangible personal property
constituting any project or pollution control facility to the
California Pollution Control Financing Authority by any participating
party, nor any lease or transfer of title of tangible personal
property constituting any project or pollution control facility by
the authority to any participating party, when the transfer or lease
is made pursuant to Division 27 (commencing with Section 44500) of
the Health and Safety Code. The terms "project," "pollution control
facility," and "participating party" as used in this section have the
meanings ascribed to them in Sections 44506 and 44508 of the Health
and Safety Code.
   (b) This section shall only apply to a project or pollution
control facility that is a "project" or "pollution control facility"
as defined in Section 44508 of the Health and Safety Code as amended
by Chapter 756 of the Statutes of 1999.
   (c) This section shall not apply to a project for which the
authority refunds bonds or evidences of indebtedness not originally
issued by the authority, and the authority makes a finding that the
project being refinanced qualifies as a project under Division 27
(commencing with Section 44500) of the Health and Safety Code.



6010.11.  "Sale" and "purchase," for the purpose of this part, do
not include any transfer of a qualified mass commuting vehicle
pursuant to a safe harbor lease arrangement described in Section 168
(f)(8) of the Internal Revenue Code of 1954, as amended by Section
208 of Public Law 97-248, Section 5 of Public Law 97-354, and Section
102 of Public Law 97-448, or pursuant to a sale-leaseback or
lease-leaseback arrangement which includes a safe harbor lease
arrangement. For purposes of this section, "qualified mass commuting
vehicle" means a qualified mass commuting vehicle as defined in
Section 103(b)(9) of the Internal Revenue Code of 1954.




6010.30.  (a) "Sale" and "purchase," for the purpose of this part,
do not include the transfer of original drawings, sketches,
illustrations, or paintings by an artist or designer at a social
gathering for entertainment purposes, if all of the following
requirements are met:
   (1) Substantially all of the drawings, sketches, illustrations, or
paintings are delivered by the artist or designer to a person or
persons other than the purchaser.
   (2) Substantially all of the drawings, sketches, illustrations, or
paintings are received by a person or persons, other than the
purchaser, at no cost to the person or persons who become the owner
of the drawings, sketches, illustrations, or paintings.
   (3) The charge for the drawings, sketches, illustrations, or
paintings is based on a preset fee.
   (4) The fee charged for the drawings, sketches, illustrations, or
paintings is contingent upon a minimum number of at least three
drawings, sketches, illustrations, or paintings to be produced by the
artist or designer at the social gathering.
   (b) For purposes of this section, "substantially all" means 80
percent or more.



6010.40.  "Sale" and "purchase," for the purpose of this part, do
not include the transfer by a city, city and county, county, or other
local government animal shelter or a nonprofit animal welfare
organization of any animal to an individual for use as a pet, or any
charges made by the government shelter or nonprofit organization for
services in connection with the transfer of that animal, including,
but not limited to, the spaying or neutering or future spaying or
neutering of the animal, or any vaccination, future vaccination, or
similar service. For purposes of this section, "nonprofit animal
welfare organization" means any organization formed and operated for
the primary purpose of prevention of abuse, neglect, or exploitation
of animals and that qualifies for the exemption from taxation
pursuant to Section 23701d.



6010.50.  (a) For purposes of this part, "sale" and "purchase" do
not include any transfer of an endangered or threatened animal or
plant species acquired or disposed of through a trade or exchange
between nonprofit zoological societies or between a member of the
American Zoo and Aquarium Association (AZA) and a nonprofit
zoological society.
   (b) For purposes of this section and Section 6366.5, "endangered
or threatened animal or plant species" means animals or plants that
are any of the following:
   (1) Listed in Appendix I, II, or III to the Convention for
International Trade of Endangered Species.
   (2) Listed as endangered or threatened by the United States
Department of the Interior, Fish and Wildlife Service.
   (c) For purposes of this section and Section 6366.5, a "nonprofit
zoological society" includes both of the following:
   (1) A zoological society operated for charitable, educational, or
scientific purposes and qualified for exemption under Section 501(c)
(3) of the Internal Revenue Code.
   (2) A zoological park owned or operated by a city, county, or
other instrumentality of any state or foreign government.



6011.  (a) "Sales price" means the total amount for which tangible
personal property is sold or leased or rented, as the case may be,
valued in money, whether paid in money or otherwise, without any
deduction on account of any of the following:
   (1) The cost of the property sold.
   (2) The cost of materials used, labor or service cost, interest
charged, losses, or any other expenses.
   (3) The cost of transportation of the property, except as excluded
by other provisions of this section.
   (b) The total amount for which the property is sold or leased or
rented includes all of the following:
   (1) Any services that are a part of the sale.
   (2) Any amount for which credit is given to the purchaser by the
seller.
   (3) The amount of any tax imposed by the United States upon
producers and importers of gasoline and the amount of any tax imposed
pursuant to Part 2 (commencing with Section 7301) of this division.
   (c) "Sales price" does not include any of the following:
   (1) Cash discounts allowed and taken on sales.
   (2) The amount charged for property returned by customers when
that entire amount is refunded either in cash or credit, but this
exclusion shall not apply in any instance when the customer, in order
to obtain the refund, is required to purchase other property at a
price greater than the amount charged for the property that is
returned. For the purpose of this section, refund or credit of the
entire amount shall be deemed to be given when the purchase price
less rehandling and restocking costs are refunded or credited to the
customer. The amount withheld for rehandling and restocking costs may
be a percentage of the sales price determined by the average cost of
rehandling and restocking returned merchandise during the previous
accounting cycle.
   (3) The amount charged for labor or services rendered in
installing or applying the property sold.
   (4) (A) The amount of any tax (not including, however, any
manufacturers' or importers' excise tax, except as provided in
subparagraph (B)) imposed by the United States upon or with respect
to retail sales whether imposed upon the retailer or the consumer.
   (B) The amount of manufacturers' or importers' excise tax imposed
pursuant to Section 4081 or 4091 of the Internal Revenue Code for
which the purchaser certifies that he or she is entitled to either a
direct refund or credit against his or her income tax for the federal
excise tax paid or for which the purchaser issues a certificate
pursuant to Section 6245.5.
   (5) The amount of any tax imposed by any city, county, city and
county, or rapid transit district within the State of California upon
or with respect to retail sales of tangible personal property,
measured by a stated percentage of sales price or gross receipts,
whether imposed upon the retailer or the consumer.
   (6) The amount of any tax imposed by any city, county, city and
county, or rapid transit district within the State of California with
respect to the storage, use or other consumption in that city,
county, city and county, or rapid transit district of tangible
personal property measured by a stated percentage of sales price or
purchase price, whether the tax is imposed upon the retailer or the
consumer.
   (7) Separately stated charges for transportation from the retailer'
s place of business or other point from which shipment is made
directly to the purchaser, but the exclusion shall not exceed a
reasonable charge for transportation by facilities of the retailer or
the cost to the retailer of transportation by other than facilities
of the retailer. However, if the transportation is by facilities of
the retailer, or the property is sold for a delivered price, this
exclusion shall be applicable solely with respect to transportation
which occurs after the purchase of the property is made.
   (8) Charges for transporting landfill from an excavation site to a
site specified by the purchaser, either if the charge is separately
stated and does not exceed a reasonable charge or if the entire
consideration consists of payment for transportation.
   (9) The amount of any motor vehicle, mobilehome, or commercial
coach fee or tax imposed by and paid the State of California that has
been added to or is measured by a stated percentage of the sales or
purchase price of a motor vehicle, mobilehome, or commercial coach.
   (10) (A) The amount charged for intangible personal property
transferred with tangible personal property in any technology
transfer agreement, if the technology transfer agreement separately
states a reasonable price for the tangible personal property.
   (B) If the technology transfer agreement does not separately state
a price for the tangible personal property, and the tangible
personal property or like tangible personal property has been
previously sold or leased, or offered for sale or lease, to third
parties at a separate price, the price at which the tangible personal
property was sold, leased, or offered to third parties shall be used
to establish the retail fair market value of the tangible personal
property subject to tax. The remaining amount charged under the
technology transfer agreement is for the intangible personal property
transferred.
   (C) If the technology transfer agreement does not separately state
a price for the tangible personal property, and the tangible
personal property or like tangible personal property has not been
previously sold or leased, or offered for sale or lease, to third
parties at a separate price, the retail fair market value shall be
equal to 200 percent of the cost of materials and labor used to
produce the tangible personal property subject to tax. The remaining
amount charged under the technology transfer agreement is for the
intangible personal property transferred.
   (D) For purposes of this paragraph, "technology transfer agreement"
means any agreement under which a person who holds a patent or
copyright interest assigns or licenses to another person the right to
make and sell a product or to use a process that is subject to the
patent or copyright interest.
   (11) The amount of any tax imposed upon diesel fuel pursuant to
Part 31 (commencing with Section 60001).
   (12) (A) The amount of tax imposed by any Indian tribe within the
State of California with respect to a retail sale of tangible
personal property measured by a stated percentage of the sales or
purchase price, whether the tax is imposed upon the retailer or the
consumer.
   (B) The exclusion authorized by subparagraph (A) shall only apply
to those retailers who are in substantial compliance with this part.



6011.1.  (a) Notwithstanding Section 6011, "sales price" from the
sale of tangible personal property by consumer cooperatives, as
defined in subdivision (b), shall not include the value of initial or
periodic membership fees and the value of labor performed in lieu
of, or as part of, monthly membership fees; provided, the exclusion
authorized by this section shall not be interpreted to permit
consumer cooperatives to exclude from "sales price" the cost of the
property sold.
   (b) As used in this section, consumer cooperative means a
corporation or group of persons composed of ultimate producers or
consumers, or both, organized for the purpose of conducting any
lawful business primarily for the mutual benefit of its shareholders
who may be natural or legal persons, and the earnings, savings, or
benefits of which are used for the general welfare of the
shareholders or patrons or are distributed in the form of cash,
stock, evidences of indebtedness, goods, or services, proportionately
and equitably among the persons for which it does business upon the
basis of the amount of their transactions or participation in
production, or both. However, any such corporation may pay out of its
net surplus earnings, savings, or benefits, not to exceed 5 percent
interest upon its capital stock.



6012.  (a) "Gross receipts" mean the total amount of the sale or
lease or rental price, as the case may be, of the retail sales of
retailers, valued in money, whether received in money or otherwise,
without any deduction on account of any of the following:
   (1) The cost of the property sold. However, in accordance with any
rules and regulations as the board may prescribe, a deduction may be
taken if the retailer has purchased property for some other purpose
than resale, has reimbursed his or her vendor for tax which the
vendor is required to pay to the state or has paid the use tax with
respect to the property, and has resold the property prior to making
any use of the property other than retention, demonstration, or
display while holding it for sale in the regular course of business.
If that deduction is taken by the retailer, no refund or credit will
be allowed to his or her vendor with respect to the sale of the
property.
   (2) The cost of the materials used, labor or service cost,
interest paid, losses, or any other expense.
   (3) The cost of transportation of the property, except as excluded
by other provisions of this section.
   (4) The amount of any tax imposed by the United States upon
producers and importers of gasoline and the amount of any tax imposed
pursuant to Part 2 (commencing with Section 7301) of this division.
   (b) The total amount of the sale or lease or rental price includes
all of the following:
   (1) Any services that are a part of the sale.
   (2) All receipts, cash, credits and property of any kind.
   (3) Any amount for which credit is allowed by the seller to the
purchaser.
   (c) "Gross receipts" do not include any of the following:
   (1) Cash discounts allowed and taken on sales.
   (2) Sale price of property returned by customers when that entire
amount is refunded either in cash or credit, but this exclusion shall
not apply in any instance when the customer, in order to obtain the
refund, is required to purchase other property at a price greater
than the amount charged for the property that is returned. For the
purpose of this section, refund or credit of the entire amount shall
be deemed to be given when the purchase price less rehandling and
restocking costs are refunded or credited to the customer. The amount
withheld for rehandling and restocking costs may be a percentage of
the sales price determined by the average cost of rehandling and
restocking returned merchandise during the previous accounting cycle.
   (3) The price received for labor or services used in installing or
applying the property sold.
   (4) (A) The amount of any tax (not including, however, any
manufacturers' or importers' excise tax, except as provided in
subparagraph (B)) imposed by the United States upon or with respect
to retail sales whether imposed upon the retailer or the consumer.
   (B) The amount of manufacturers' or importers' excise tax imposed
pursuant to Section 4081 or 4091 of the Internal Revenue Code for
which the purchaser certifies that he or she is entitled to either a
direct refund or credit against his or her income tax for the federal
excise tax paid or for which the purchaser issues a certificate
pursuant to Section 6245.5.
   (5) The amount of any tax imposed by any city, county, city and
county, or rapid transit district within the State of California upon
or with respect to retail sales of tangible personal property
measured by a stated percentage of sales price or gross receipts
whether imposed upon the retailer or the consumer.
   (6) The amount of any tax imposed by any city, county, city and
county, or rapid transit district within the State of California with
respect to the storage, use or other consumption in that city,
county, city and county, or rapid transit district of tangible
personal property measured by a stated percentage of sales price or
purchase price, whether the tax is imposed upon the retailer or the
consumer.
   (7) Separately stated charges for transportation from the retailer'
s place of business or other point from which shipment is made
directly to the purchaser, but the exclusion shall not exceed a
reasonable charge for transportation by facilities of the retailer or
the cost to the retailer of transportation by other than facilities
of the retailer. However, if the transportation is by facilities of
the retailer, or the property is sold for a delivered price, this
exclusion shall be applicable solely with respect to transportation
which occurs after the sale of the property is made to the purchaser.
   (8) Charges for transporting landfill from an excavation site to a
site specified by the purchaser, either if the charge is separately
stated and does not exceed a reasonable charge or if the entire
consideration consists of payment for transportation.
   (9) The amount of any motor vehicle, mobilehome, or commercial
coach fee or tax imposed by and paid to the State of California that
has been added to or is measured by a stated percentage of the sales
or purchase price of a motor vehicle, mobilehome, or commercial
coach.
   (10) (A) The amount charged for intangible personal property
transferred with tangible personal property in any technology
transfer agreement, if the technology transfer agreement separately
states a reasonable price for the tangible personal property.
   (B) If the technology transfer agreement does not separately state
a price for the tangible personal property, and the tangible
personal property or like tangible personal property has been
previously sold or leased, or offered for sale or lease, to third
parties at a separate price, the price at which the tangible personal
property was sold, leased, or offered to third parties shall be used
to establish the retail fair market value of the tangible personal
property subject to tax. The remaining amount charged under the
technology transfer agreement is for the intangible personal property
transferred.
   (C) If the technology transfer agreement does not separately state
a price for the tangible personal property, and the tangible
personal property or like tangible personal property has not been
previously sold or leased, or offered for sale or lease, to third
parties at a separate price, the retail fair market value shall be
equal to 200 percent of the cost of materials and labor used to
produce the tangible personal property subject to tax. The remaining
amount charged under the technology transfer agreement is for the
intangible personal property transferred.
   (D) For purposes of this paragraph, "technology transfer agreement"
means any agreement under which a person who holds a patent or
copyright interest assigns or licenses to another person the right to
make and sell a product or to use a process that is subject to the
patent or copyright interest.
   (11) The amount of any tax imposed upon diesel fuel pursuant to
Part 31 (commencing with Section 60001).
   (12) (A) The amount of tax imposed by any Indian tribe within the
State of California with respect to a retail sale of tangible
personal property measured by a stated percentage of the sales or
purchase price, whether the tax is imposed upon the retailer or the
consumer.
   (B) The exclusion authorized by subparagraph (A) shall only apply
to those retailers who are in substantial compliance with this part.
   For purposes of the sales tax, if the retailers establish to the
satisfaction of the board that the sales tax has been added to the
total amount of the sale price and has not been absorbed by them, the
total amount of the sale price shall be deemed to be the amount
received exclusive of the tax imposed. Section 1656.1 of the Civil
Code shall apply in determining whether or not the retailers have
absorbed the sales tax.



6012.1.  (a) Notwithstanding Section 6012, "gross receipts" from the
sale of tangible personal property by consumer cooperatives, as
defined in subdivision (b), shall not include the value of initial or
periodic membership fees and the value of labor performed in lieu
of, or as part of, monthly membership fees; provided, the exclusion
authorized by this section shall not be interpreted to permit
consumer cooperatives to exclude from "gross receipts" the cost of
the property sold.
   (b) As used in this section, consumer cooperative means a
corporation or group of persons composed of ultimate producers or
consumers, or both, organized for the purpose of conducting any
lawful business primarily for the mutual benefit of its shareholders
who may be natural or legal persons, and the earnings, savings, or
benefits of which are used for the general welfare of the
shareholders or patrons or are distributed in the form of cash,
stock, evidences of indebtedness, goods, or services, proportionately
and equitably among the persons for which it does business upon the
basis of the amount of their transactions or participation in
production, or both. However, any such corporation may pay out of its
net surplus earnings, savings, or benefits, not to exceed 5 percent
interest upon its capital stock.



6012.2.  (a) For purposes of this part, "gross receipts" from the
sale of a used mobilehome, as defined in Section 18014 of the Health
and Safety Code, and the "sales price" of a used mobilehome, sold or
stored, used, or otherwise consumed in this state shall be based on
the current value of the used mobilehome as specified by a recognized
value guide, whenever a registered or legal owner sells a used
mobilehome through a person licensed under the Health and Safety Code
as a dealer and not on the dealer's own account or through a
licensed real estate broker acting pursuant to Section 10131.6 of the
Business and Professions Code, or whenever a purchaser of a used
mobilehome is required to pay the use tax to the Department of
Housing and Community Development. If the value guide does not
specify the model or manufacturer of a used mobilehome, the value of
the used mobilehome shall be established by reference to the highest
value in the value guide according to age and size or the actual
sales price, whichever is less. If the actual sales price of a used
mobilehome is less than the current value specified in the value
guide, the "sales price" and "gross receipts" shall be based on the
actual sales price of the mobilehome as evidenced by purchase
documents. The State Board of Equalization shall approve the value
guides for use within this state through regulation.
   (b) For the purposes of this part, "gross receipts" from the sale
of a mobilehome, whether new or used, shall exclude the amount of
separately stated escrow fees on the sale of such mobilehome.
   (c) For the purposes of this section, the "actual sales price"
means the total contract price, including, but not limited to, the
value of the mobilehome, in place location, awning, skirting,
carport, patio, landscaping, shrubs, unattached furnishings, or other
items not part of the mobilehome, and documentation fees.



6012.3.  For purposes of this part, "gross receipts" and "sales
price" do not include that portion of the sales price returned to the
purchaser of a used motor vehicle or the purchase price for the
purchase of a contract cancellation option pursuant to Section
11713.21 of the Vehicle Code.



6012.5.  Nothing in Sections 6011 and 6012 shall affect the
exemption afforded under Section 6385 to sales of tangible personal
property to a common carrier under the circumstances set forth in
Section 6385.


6012.6.  (a) For the purposes of this part, "gross receipts" from
the sale of a factory-built school building, and the "sales price" of
a factory-built school building, sold or stored, used, or otherwise
consumed in this state shall be 40 percent of the sales price of the
factory-built school building to the consumer.
   (b) For purposes of this section, "factory-built school building"
means any building designed in compliance with state laws for school
construction and approved by the structural safety section in the
office of the State Architect, which is either wholly manufactured or
is in substantial part manufactured at an offsite location, to be
assembled, erected, or installed on a site owned or leased by a
school district or a community college district.
   (c) For purposes of this section, the place of sale or purchase of
a factory-built school building is the place of business of the
retailer of the factory-built school building as provided in Section
7205, regardless of whether sale of the building includes
installation or whether the building is placed upon a permanent
foundation.


6012.7.  (a) For the purposes of this part, "gross receipts" from
the sale of factory-built housing, and the "sales price" of
factory-built housing, sold or stored, used, or otherwise consumed in
this state shall be 40 percent of the sales price of the
factory-built housing to the consumer.
   (b) For purposes of this section, "factory-built housing"
includes:
   (1) A residential building, dwelling unit or an individual
dwelling room or combination of rooms thereof, or building component,
assembly, or system manufactured in such a manner that all concealed
parts or processes of manufacture cannot be inspected before
installation at the building site without disassembly, damage, or
destruction of the part, including units designed for use as part of
an institution for resident or patient care, which is either wholly
manufactured or is in substantial part manufactured at an offsite
location to be wholly or partially assembled onsite in accordance
with regulations adopted by the Commission of Housing and Community
Development of the State of California pursuant to Section 19990 of
the Health and Safety Code or in accordance with applicable local
building requirements if such factory-built housing is inspected and
approved by the local enforcement agency at the place of, and during
the time of, manufacture.
   (2) "Modular housing," which is a three-dimensional box or
cube-shaped structure or structures making up one or more rooms of a
residential building.
   (3) "Sectionalized housing," which generally consists of two
modules which form a total living unit.
   (4) "Modular," "utility," or "wet cores," which are
three-dimensional habitable rooms or modules and which are generally
comprised of a kitchen or a bathroom or bathrooms.
   (c) For purposes of this section, "factory-built housing" does not
include:
   (1) A "mobilehome," as defined in Section 18008 of the Health and
Safety Code.
   (2) "Precut housing packages" where more than 50 percent of the
package consists of precut lumber only.
   (3) "Panelized construction," such as walls or components that may
become one or more rooms of a building, unless a complete housing
package is provided by the builder or manufacturer, such as by
providing wall panels, floors, and a roof which will form a complete
housing structure.
   (4) "Porches" or "awnings" which are not purchased as a part of
the original housing package.
   (d) If a purchaser certifies in writing to a retailer that the
factory-built housing purchased will be consumed in a manner or for a
purpose entitling the retailer to exclude 60 percent of the gross
receipts or sales price from the measure of tax, and uses the
property in some other manner or for some other purpose, the
purchaser shall be liable for payment of tax measured by 60 percent
of the sales price.



6012.8.  (a) For the purposes of this part, "gross receipts" from
the sale of a new mobilehome, and the "sales price" of a new
mobilehome sold or stored, used, or otherwise consumed in this state
shall be 75 percent of the sales price of the mobilehome to the
retailer, if the mobilehome is sold by the retailer to the purchaser
for installation on a foundation system pursuant to Section 18551 of
the Health and Safety Code for occupancy as a residence, and is
thereafter subject to property taxation. The retailer shall be
considered to be the consumer for purposes of this part if the sale
by the retailer would otherwise have been subject to sales tax and if
the retailer is not also the manufacturer of the mobilehome. If the
retailer of the mobilehome is the manufacturer, tax shall be measured
by an amount equal to 75 percent of the sales price at which a
similar mobilehome ready for installation would be sold by the
manufacturer to a retailer-consumer in this state.
   Notwithstanding any other provision of this part, a retailer may
give a resale certificate for the purchase by the retailer of such a
mobilehome and shall report the gross receipts or sales price from
the purchase with the return for the period during which the
mobilehome is sold to the purchaser for installation for occupancy as
a residence.
   Notwithstanding any other provision of this part, any retailer who
is a licensed mobilehome dealer under Section 18002.6 of the Health
and Safety Code is a retailer-consumer regardless of whether or not
it installs the mobilehome on a foundation system as an improvement
to realty. The licensed dealer may give a resale certificate for the
purchase of such a mobilehome, and shall report the gross receipts or
sales price from the purchase with the return for the period during
which the mobilehome is installed by the licensed dealer for
occupancy as a residence.
   (b) For purposes of this section, a "mobilehome" is defined in
Sections 18008 and 18211 of the Health and Safety Code.
   (c) If a purchaser certifies in writing to a retailer that the
mobilehome purchased will be consumed in a manner or for a purpose
entitling the retailer to exclude 25 percent of the gross receipts or
sales price to the retailer from the measure of tax, and uses the
property in some other manner or for some other purpose which would
not be subject to any other exclusion or exemption under this part,
the purchaser shall be liable for payment of tax measured by the
amount of the sales price to the purchaser less an amount equal to 75
percent of the gross receipts or sales price of the mobilehome to
the retailer.
   (d) There are exempted from the taxes imposed by this part, the
gross receipts from the sale of, and the storage, use, or other
consumption in this state of any used mobilehome, the initial retail
sale of which qualified for the partial exemption from tax provided
for by this section.



6012.9.  (a) For the purposes of this part, "gross receipts" from
the sale of a new mobilehome, and the "sales price" of a new
mobilehome sold or stored, used or otherwise consumed in this state
shall be 75 percent of the sales price of the mobilehome to the
retailer, if such mobilehome is sold by the retailer to the purchaser
for installation for occupancy as a residence pursuant to the
requirements of Section 18613 of the Health and Safety Code, and is
thereafter subject to property taxation. The retailer shall be
considered to be the consumer for purposes of this part if the sale
by the retailer would otherwise have been subject to sales tax and if
the retailer is not also the manufacturer of the mobilehome. If the
retailer of the mobilehome is the manufacturer, tax shall be measured
by an amount equal to 75 percent of the sales price at which a
similar mobilehome ready for installation would be sold by the
manufacturer to a retailer-consumer in this state.
   Notwithstanding any other provision of this part, a retailer may
give a resale certificate for the purchase by the retailer of such a
mobilehome and shall report the gross receipts or sales price from
such purchase with the return for the period during which the
mobilehome is sold to the purchaser for installation for occupancy as
a residence.
   (b) For the purpose of this section, a "mobilehome" is defined in
Sections 18008 and 18211 of the Health and Safety Code.
   (c) If a purchaser certifies in writing to a retailer that the
mobilehome purchased will be consumed in a manner or for a purpose
entitling the retailer to exclude 25 percent of the gross receipts or
sales price to the retailer from the measure of tax, and uses the
property in some other manner or for some other purpose which would
not be subject to any other exclusion or exemption under this part,
the purchaser shall be liable for payment of tax measured by the
amount of the sales price to the purchaser less an amount equal to 75
percent of the gross receipts or sales price of the mobilehome to
the retailer.
   (d) There are exempted from the taxes imposed by this part, the
gross receipts from the sale of, and the storage, use, or other
consumption in this state of any used mobilehome, the initial retail
sale of which qualified for the partial exemption from tax provided
for by this section.



6013.  "Business" includes any activity engaged in by any person or
caused to be engaged in by him with the object of gain, benefit, or
advantage, either direct or indirect.



6014.  "Seller" includes every person engaged in the business of
selling tangible personal property of a kind the gross receipts from
the retail sale of which are required to be included in the measure
of the sales tax.
   For the purposes of this section, the phrase "tangible personal
property of a kind the gross receipts from the retail sale of which
are required to be included in the measure of the sales tax" includes
all tangible personal property of a kind the gross receipts from the
retail sale of which is, or would be, required to be included in the
measure of the sales tax if sold at retail, whether or not the
tangible personal property is ever sold at retail or is suitable for
sale at retail.


6015.  (a) "Retailer" includes:
   (1) Every seller who makes any retail sale or sales of tangible
personal property, and every person engaged in the business of making
retail sales at auction of tangible personal property owned by the
person or others.
   (2) Every person engaged in the business of making sales for
storage, use, or other consumption or in the business of making sales
at auction of tangible personal property owned by the person or
others for storage, use, or other consumption.
   (3) Any person conducting a race meeting under Chapter 4 of
Division 8 of the Business and Professions Code, with respect to
horses which are claimed during such meeting.
   (b) When the board determines that it is necessary for the
efficient administration of this part to regard any salesmen,
representatives, peddlers, or canvassers as the agents of the
dealers, distributors, supervisors, or employers under whom they
operate or from whom they obtain the tangible personal property sold
by them, irrespective of whether they are making sales on their own
behalf or on behalf of the dealers, distributors, supervisors, or
employers the board may so regard them and may regard the dealers,
distributors, supervisors, or employers as retailers for purposes of
this part.
   (c) Notwithstanding subdivision (b), a newspaper carrier is not a
retailer and the retailer is the publisher or distributor for whom
the carrier delivers the newspapers. The publisher or distributor is
responsible for the tax measured by the price charged to the customer
by the carrier.



6016.  "Tangible personal property" means personal property which
may be seen, weighed, measured, felt, or touched, or which is in any
other manner perceptible to the senses.



6016.3.  "Tangible personal property," for the purpose of this part,
includes any leased fixtures if the lessor has the right to remove
the fixtures upon breach or termination of the lease, unless the
lessor is also the lessor of the realty.




6016.5.  Notwithstanding any other provision of law, "tangible
personal property," for purposes of this part, does not include
telephone and telegraph lines, electrical transmission and
distribution lines, and the poles, towers, or conduit by which they
are supported or in which they are contained.



6017.  "In this State" or "in the State" means within the exterior
limits of the State of California and includes all territory within
these limits owned by or ceded to the United States of America.



6018.  A licensed optometrist, physician and surgeon, pharmacist, or
registered dispensing optician is a consumer of and shall not be
considered a retailer within the provisions of this part as follows:
   (a) In the case of a licensed optometrist or physician and surgeon
with respect to the ophthalmic materials used or furnished by him or
her, in the performance of his or her professional services in the
diagnosis, treatment or correction of conditions of the human eye,
including the adaptation of lenses or frames for the aid thereof.
   (b) In the case of a licensed pharmacist only with respect to
replacement contact lenses dispensed pursuant to Section 4124 of the
Business and Professions Code.
   (c) In the case of a registered dispensing optician with respect
to the dispensing of ophthalmic materials.



6018.1.  A licensed veterinarian is a consumer of, and shall not be
considered a retailer within the provisions of this part with respect
to, drugs and medicines used or furnished by him or her in the
performance of his or her professional services.
   For the purposes of this section, "drugs and medicines" includes
substances or preparations intended for use in the diagnosis, cure,
mitigation, treatment, or prevention of disease in animals and which
is commonly recognized as a substance or preparation intended for
this use. The term includes legend drugs, pills and capsules (other
than vitamins), liquid medications, injected drugs, ointments,
vaccines, intravenous fluids, and medicated soaps if those soaps are
available only to veterinarians. The term does not include vitamins,
shampoos, pet foods, prescription diet foods, artificial diets, flea
powders, and flea sprays.



6018.3.  (a) A qualified itinerant vendor is a consumer of, and
shall not be considered a retailer of, tangible personal property
owned and sold by the qualified itinerant vendor, except alcoholic
beverages or tangible personal property sold for more than one
hundred dollars ($100).
   (b) For purposes of this section, a person is a "qualified
itinerant vendor" when all of the following apply:
   (1) The person was a member of the Armed Forces of the United
States, who received an honorable discharge or a release from active
duty under honorable conditions.
   (2) The person is unable to obtain a livelihood by manual labor
due to a service-connected disability.
   (3) For the purposes of selling tangible personal property, the
person is a sole proprietor with no employees.
   (4) The person has no permanent place of business in this state.
   (c) For purposes of this section, "permanent place of business"
means any building or other permanently affixed structure, including
a residence, that is used in whole or in part for the purpose of
making sales of, or taking orders and arranging for shipment of,
tangible personal property. For purposes of this section, "permanent
place of business" does not include any building or other permanently
affixed structure, including a residence, used for any of the
following:
   (1) The storage of tangible personal property.
   (2) The cleaning or the storage of equipment or other property
used in connection with the manufacture or sale of tangible personal
property.
   (d) This section shall not apply to either of the following:
   (1) A person engaged in the business of serving meals, food, or
drinks to a customer at a location owned, rented, or otherwise
supplied by the customer.
   (2) A person operating a vending machine.
   (e) This section shall remain in effect only until January 1,
2012, and as of that date is repealed.



6018.4.  A licensed chiropractor is a consumer of, and shall not be
considered a retailer within the provisions of this part with respect
to, vitamins, minerals, dietary supplements, and orthotic devices
used or furnished by him in the performance of his professional
services.



6018.5.  A licensed podiatrist is a consumer of, and shall not be
considered a retailer within the provisions of this part with respect
to, the prosthetic materials and inlays used or furnished by him in
the performance of his professional services in the diagnosis,
treatment, or correction of conditions of the human foot, including
the adaptation of arch supports or special footgear for the aid
thereof.



6018.6.  (a) Any person who received no more than 20 percent of his
or her total gross receipts from the alteration of garments during
the preceding calendar year is a consumer of, and shall not be
considered a retailer within the provisions of this part with respect
to, property used or furnished by that person in altering new or
used clothing, provided that both of the following apply:
   (1) That person operates a location or locations as a pickup and
delivery point for garment cleaning, or provides spotting and
pressing services on the premises but not garment cleaning, or
operates a garment cleaning or dyeing plant on the premises.
   (2) Seventy-five percent or more of that person's total gross
receipts repres