Featured Video Play Icon
Audit determined fraud to avoid sales and use tax
March 21, 2013
Featured Video Play Icon
What do California sellers need to know about sales tax?
March 21, 2013
Show all

Definition of “sale” for California Sales Tax

The term “sale” is broadly defined for purpose of California Sales Tax. It includes 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.” Rev. & Tax Code Section 6006(a). This definition has also been amplified by case law.