APPLICATION OF STATE-ADMINISTERED UNIFORM LOCAL SALES TAXES TO STATE AGENCY SALES - 8734.1-DEC-2001

(Revised: 12/2001)

State agencies making sales of tangible personal property are required to report and pay to the BOE the 1 percent uniform local sales tax on sales. State agencies selling from more than one location should obtain sub-permits for each location from the BOE. The local tax on sales from multiple locations must be apportioned to the appropriate counties on Schedule B Form, BOE-531. See SAM Section 8734.5. Consequently, each agency should maintain a record of sales for each sales location.

The tax on sales of tangible personal property consists of the 1 percent uniform local sales tax and the appropriate district transactions tax and the combined state and county sales tax.