Index Tax Information Bulletin Index for Year 2006 Bulletins

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Tax Information Bulletin
Issued Annually
January 2007
California State Board of Equalization
P.O. Box 942879, Sacramento, CA 94279-0001
Publication No. 26
Index for Year 2006 Bulletins
This index was created to help readers find articles that appeared in the March, June, September, and December 2006
issues. All the articles are listed alphabetically by title or subject matter. Some of the articles may include information
that is no longer current because of changes in the law or as the result of court decisions. If there is a conflict between
an article and the law, the law is controlling.
You can obtain copies of listed bulletins by visiting our website at www.boe.ca.gov. Or call 800-400-7115. Please specify
the bulletin issue date when ordering.
BOE-File Growing. See BOE-File. Watch it Grow! 12/06,
p. 2.
-AAccount Number, Include to Help Serve You Better.
See Help Us Serve You Better by Including Your Account
Number. 3/06, p. 3.
BOE-File. Watch it Grow! 12/06, p. 2.
Business Owners, Do the New Regulation Changes
Affect You? See Do These Regulation Changes Affect your
Business? 6/06, p. 1.
Annual Taxpayers’ Bill of Rights Hearings to Begin.
12/06, p. 1.
Annual Taxpayers’ Bill of Rights, Hearings to Begin.
See Annual Taxpayers’ Bill of Rights Hearings to Begin.
12/06, p. 1.
California Tire Fee to Stay at $1.75 Per Tire. 12/06, p. 2.
Appeal Hearing, New Video Can Help Yours. See Will
Your Appeal be Heard by the Board? A New Video Can Help.
9/06, p. 3.
Cell Phones and Pagers, Sales Tax Different from
Other Merchandise. See Tax on Sales of Cell Phones and
Pagers is Different From Other Merchandise. 9/06, p. 1.
Are Items Purchased in a Foreign Country Subject to
Use Tax? 3/06, p. 2.
Certain Cigars are Considered Cigarettes for Tax
­Purposes. 3/06, p. 3.
A Simple Thank You Will be Appreciated. 12/06, p. 2.
Cigarettes Bought Online, Notice to Consumers. See
Notice to Consumers Buying Cigarettes Online. 6/06, p. 4.
Audit Liability, Use Tax is the Most Frequent Source.
See Use Tax – The Most Frequent Source of Audit Liability.
12/06, p. 2.
-BBankruptcy, if You File, What You Should Know. See
Filing for Bankruptcy? What You Should Know. 9/06, p. 3.
Biodiesel, Be Aware of Applicable Taxes to Sell or
Use it. See Do You Sell or Use Biodiesel? Be Aware of the
­Applicable Taxes. 3/06, p. 2.
Board
Members
Betty T. Yee
First District
San Francisco
Bill Leonard
Second District
Ontario/Sacramento
-C-
Cigarettes, Must Be Self-Extinguishing if Sold in
State. See Cigarettes Sold in State Must Soon be ­Self­Extinguishing. 9/06, p. 3.
Cigarettes Sold in State Must Soon be Self­Extinguishing. 9/06, p. 3.
Cigars Considered Cigarettes for Tax Purposes. See
Certain Cigars are Considered Cigarettes for Tax Purposes.
3/06, p. 3.
Michelle Steel
Third District
Rolling Hills Estates
Judy Chu
Fourth District
Los Angeles
John Chiang
State Controller
EXECUTIVE
DIRECTOR
Ramon J. Hirsig
Tax Information Bulletin Index
City of Ukiah and Madera County Reminder of
­Previous Rate Change. See Reminder: Rates Changed for
Madera County and City of Ukiah on October 1, 2005. 3/06,
p. 1.
-DDelinquint Taxpayers New Legislation. See New
­Legislation – Delinquint Taxpayers to be Publicized, New
Penalty, Thrift Store Exemption. 12/06, p. 1.
Did You Make Online or Other Out-of-State ­Purchases? You
Might Owe Use Tax. 6/06, p. 3.
District Offices Offer a Variety of Services. 6/06, p. 1.
District Offices, Services They Offer. See District
Offices Offer a Variety of Services. 6/06, p. 1.
Do These Regulation Changes Affect your Business? 6/06,
p. 1.
Do You Operate, But Not Own, An Underground ­Storage
Tank? 6/06, p. 4.
Do You Sell or Use Biodiesel? Be Aware of the Applicable
Taxes. 3/06, p. 2.
-E-
-GGift Policy, “Thank You” Will Do. See A Simple Thank
You Will be Appreciated. 12/06, p. 2.
-HHelp Us Serve You Better by Including Your Account
­Number. 3/06, p. 3.
How Long Must You Keep Your Sales and Use Tax Records?
3/06, p. 4.
-IIFT and E-file, What’s the Difference? See What’s the
Difference Between EFT and E-file? 6/06, p. 2.
-KKnow Your Rights. 3/06, p. 4.
-LLook for Change on Schedule A Returns Due After April 1,
2006. 3/06, p. 2.
-M-
E-file and IFT, What’s the Difference? See What’s the
Difference Between EFT and E-file? 6/06, p. 2.
Madera County and City of Ukiah Rate Change
Reminder. See Reminder: Rates Changed for Madera
County and City of Ukiah on October 1, 2005. 3/06, p. 1.
E-filing Option, Free and Under Way. See Free E-filing
Option Now Well Under Way. 3/06, p. 3.
“Medicines” Term Now More Inclusive. See The Term
“Medicines” is Now More Inclusive. 12/06, p. 3.
Ewaste Recycling Fee, New Pub Covers. See New
­Publication Covers Ewaste Recycling Fee. 6/06, p. 4.
-N-
Filing for Bankruptcy? What You Should Know. 9/06, p. 3.
National City and Woodland, New Tax Rates October
1, 2006. See New Tax Rates for National City and Woodland
Starting October 1, 2006. 9/06, p. 1.
Food, Some Not Exempt From Tax. See Some Food
­Products are Not Exempt From Tax. 9/06, p. 2.
New Legislation – Delinquint Taxpayers to be Publicized, New
Penalty, Thrift Store Exemption. 12/06, p. 1.
Foreign Country, Items Purchased Subject to Use Tax?
See Are Items Purchased in a Foreign Country Subject to Use
Tax? 3/06, p. 2.
New or Revised Reference Material. 12/06, p. 4.
-F-
New Publication Covers Ewaste Recycling Fee. 6/06, p. 4.
Foreign Travelers Not Allowed “Tax Refunds.” 12/06, p. 3.
New Tax Rates for National City and Woodland Starting
October 1, 2006. 9/06, p. 1.
Foreign Travelers No Tax Refunds. See Foreign Travelers
Not Allowed “Tax Refunds.” 12/06, p. 3.
New Tax Rates Take Effect April 1, 2006 for Santa Clara
County Plus Seven Cities. 3/06, p. 1.
Free E-filing Option Now Well Under Way. 3/06, p. 3.
Notice to Consumers Buying Cigarettes Online. 6/06, p. 4.
January 2007
Tax Information Bulletin Index
-OOne-Year Use Period for Out-of-State Vehicles is Extended.
9/06, p. 4.
Santa Clara, Plus Seven Cities Get New Tax Rates
April 1, 2006. See New Tax Rates Take Effect April 1, 2006
for Santa Clara County Plus Seven Cities. 3/06, p. 1.
Online Purchases and Out-of-State Purchases, Use Tax
You Might Owe. See Did You Make Online or Other Outof-State Purchases? You Might Owe Use Tax. 6/06, p. 3.
Schedule A, Change in Returns After April 1, 2006.
See Look for Change on Schedule A Returns Due After April
1, 2006. 3/06, p. 2.
Out-of-State Purchases and Online Purchases, Use Tax
You Might Owe. See Did You Make Online or Other Outof-State Purchases? You Might Owe Use Tax. 6/06, p. 3.
Self-Extinguishing Cigarettes, New Law if Sold in
State. See Cigarettes Sold in State Must Soon be Self-Extinguishing. 9/06, p. 3.
Out-of-State Vehicles, Use Period Extended. See OneYear Use Period for Out-of-State Vehicles is Extended. 9/06,
p. 4.
Seven Cities, Plus Santa Clara Get New Tax Rates
April 1, 2006. See New Tax Rates Take Effect April 1, 2006
for Santa Clara County Plus Seven Cities. 3/06, p. 1.
Overpaid Taxes, Refund You Are Entitled. See You Are
Entitled to a Refund if You Overpay Your Taxes. 9/06, p. 2.
Small Business Fairs. 12/06, p. 2.
-PPagers and Cell Phones, Sales Tax Different from
Other Merchandise. See Tax on Sales of Cell Phones and
Pagers is Different From Other Merchandise. 9/06, p. 1.
-R-
Small Business Fairs, No Fairs Scheduled November,
December and January. See Small Business Fairs. 12/06,
p. 2.
Small Business Fairs, Upcoming in May. See Small
­ usiness Fairs, Upcoming Fairs. 3/06, p. 3.
B
Small Business Fairs, Upcoming in October. See Small
Business Fairs, Upcoming Fairs. 6/06, p. 3.
Reference Material, New or Revised, December. See
New or Revised Reference Material. 12/06, p. 4.
Small Business Fairs, Upcoming Fairs. 3/06, p. 3.
Reference Material, Revised, March. See Revised
­ eference Material. 3/06, p. 4.
R
Small Business Fairs, Upcoming Fairs. 9/06, p. 4.
Reference Material, Revised, June. See Revised Reference. 6/06, p. 4.
Reference Material, Revised, September. See Revised
Reference Material. 9/06, p. 4.
Reminder: Rates Changed for Madera County and City of
Ukiah on October 1, 2005. 3/06, p. 1.
Revised Reference Material. 3/06, p. 4.
Revised Reference Material. 6/06, p. 4.
Revised Reference Material. 9/06, p. 4.
-SSales and Use Tax Records, How Long to Keep? See
How Long Must You Keep Your Sales and Use Tax Records?
3/06, p. 4.
Small Business Fairs, Upcoming Fairs. 6/06, p. 3.
Small Business Fairs, Upcoming More in October. See
Small Business Fairs, Upcoming Fairs. 9/06, p. 4.
Some Food Products are Not Exempt From Tax. 9/06, p. 2.
Specialty Repair Items Could Be Taxable. See Sales of
Specialty Repair Items Could be Taxable. 6/06, p. 3.
-TTax on Sales of Cell Phones and Pagers is Different From
Other Merchandise. 9/06, p. 1.
Taxpayers’ Bill of Rights, Annual Hearings to Begin.
See Annual Taxpayers’ Bill of Rights Hearings to Begin.
12/06, p. 1.
The Term “Medicines” is Now More Inclusive. 12/06, p. 3.
Tire Fee in CA Stays at $1.75. See California Tire Fee to
Stay at $1.75 Per Tire. 12/06, p. 2.
Sales of Specialty Repair Items Could be Taxable. 6/06, p. 3.
January 2007
Tax Information Bulletin Index
-UUnderground Storage Tank? 6/06, p. 4.
Underground Storage Tank You Operate, But Not
Own. See Do You Operate, But Not Own. 6/06, p. 4.
Use Tax – Most Frequent Source of Audit Liability.
See Use Tax – The Most Frequent Source of Audit Liability.
12/06, p. 2.
Use Tax – The Most Frequent Source of Audit Liability.
12/06, p. 2.
Use Tax You Might Owe if You Made Online or Outof-State Purchases. See Did You Make Online or Other
Out-of-State Purchases? You Might Owe Use Tax. 6/06, p. 3.
-WWhat’s the Difference Between EFT and E-file? 6/06, p. 2.
Will Your Appeal be Heard by the Board? A New Video Can
Help. 9/06, p. 3.
Woodland and National City, New Tax Rates October
1, 2006. See New Tax Rates for National City and Woodland
Starting October 1, 2006. 9/06, p. 1.
-YYou Are Entitled to a Refund if You Overpay Your Taxes.
9/06, p. 2.
Your Rights. See Know Your Rights. 3/06, p. 4.
January 2007