STREAMLINED SALES TAX PROJECT SSUT AGREEMENT SECTION ANALYSISApril 13th, 2006
FiledApril 13th, 2006California does not have a common (identical) state, local, and district tax base. Under an identical tax base, when the state sales or use tax is imposed on a transaction, the local and applicable district sales or use taxes are also imposed. This means that a transaction subject to an exemption or exclusion from state sales or use tax is also subject to an exemption or exclusion from local and district sales or use taxes.