California Sales Taxes
updated October 21, 2003
NOTE: This page was created for internal use only. Anyone using these guidelines outside the Robert Crown Law Library does so at their own risk. To ensure compliance with California state tax law, please consult your own legal counsel or tax advisor.
If you have any questions regarding taxes, please ask your supervisor.
| TAXABLE | NON-TAXABLE |
|---|---|
| Shipping and Handling (combined) | Shipping, postage, transportation with no handling charges |
| Periodicals/continuations subscriptions issued 1-3 times a year | Periodicals/continuations subscriptions issued 4-60 times a year |
| Periodicals/continuations subscriptions issued more than 60 times a year | |
| Electronic resources | |
| Separate billings for each part/issue/vol. | |
| Microform format because usually not issued more than 1-3 times per year (even if paper title is non-taxable) | |
| Memberships | Memberships if you receive no physical material that is taxable on the membership; or if they itemize/bill separately for specific titles |
Tax accrual on shipping and handling charges
- In all cases where “Shipping & handling” is invoiced as a separate category and tax has not been paid by the vendor, treat this amount as a taxable category since the portion that applies only to delivery charges cannot be determined. (Prorate category: MISC)
- In those cases where the vendor has invoiced “Shipping & handling” and has paid state tax, if the “Shipping & handling” charge is included in the tax calculation, it is assumed that this amount pertains to handling charges only and is therefore taxable. (Prorate category: MISC)
- In those cases where the vendor has invoiced “Shipping & handling” and has paid state tax, if the “Shipping & handling” charge is not included in the tax calculation, it is assumed that this amount was used for shipping charges only and is therefore not taxable. (Prorate category: SHIPPING)