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The California Department of Tax and Fee Administration (CDTFA) is the public agency charged with assessing and collecting sales and use taxes, as well as a variety of excise fees and taxes, for the U.S. state of California. The department has several other ancillary functions, such as ensuring that sellers comply with permit requirements.
The California Resale Royalty Act (Civil Code section 986), which went into effect on January 1, 1977, entitles artists to a royalty payment upon the resale of their art if the transaction takes place in California or the seller is based in the state. It was the only law of its kind implemented in the United States.
In many California cities, the permitting process required of vendors may also include receiving a food handler health permit, a document certifying the safe preparation of food by vendors. Outdated state retail food code however has caused issues for vendors seeking to comply with these regulations. [ 11 ]
On the surface, §602(a), barring unauthorized importation, would seem to clash with the first-sale doctrine, which permits the resale of lawfully made copies. The issue comes down to whether §602(a) creates an affirmative right to bar all unauthorized importation, or does the first-sale doctrine limit the reach of §602(a), thus permitting ...
All states exempt from sales or use tax purchases of goods made for resale in the same form. [27] In many states, resale includes rental of the purchased property. Where the purchased property is not exactly the property resold, the purchase may be taxable. Further, use of the property before sale may defeat the resale exemption. [28]
A reseller is a company or individual that purchases goods or services with the intention of selling them rather than consuming or using them. Individual resellers are often referred to as middle men .
Direct pay permits are generally used by manufacturers that purchase tangible personal property for resale and their own use. They usually require the seller to exempt the purchases and pay use tax upon removal from inventory. Manufacturers will either use an exemption certificate or will rely on a state issued direct pay permit/agreement.
California Lawyers for the Arts (CLA) is a nonprofit organization founded in 1974, to provide legal services to artists and members of the creative arts community. [1] The first executive director was Hamish Sandison, who was a recent graduate of Boalt Hall at University of California, Berkeley and is now a solicitor in London, England, specializing in law and technology.