Cal. Code Regs. Tit. 18, §§ 24345-4
Amounts representing gasoline and sales taxes paid by a purchaser of services or tangible personal property are deductible by such purchaser as taxes, provided they are not paid in connection with its trade or business. The fact that, under the law imposing it, the incidence of the gasoline or sales tax does not fall on the purchaser is immaterial.
As used in this regulation the term "gasoline or sales tax" means a tax imposed by any state, territory, district, or possession of the United States, or any political subdivision thereof upon persons engaged in selling tangible personal property at retail, which is measured by the gross sales price or the gross receipts from the sale, or which is a stated sum per unit of such property sold. The term also includes a tax imposed by such authorities upon persons engaged in furnishing services at retail, which is measured by the gross receipts for furnishing such services.
Cal. Code Regs. Tit. 18, §§ 24345-4
2. Renumbering of Section 24345(d) to Section 24345-4 filed 9-3-82; effective thirtieth day thereafter (Register 82, No. 37).
3. Change without regulatory effect amending first paragraph and NOTE filed 8-7-2003 pursuant to section 100, title 1, California Code of Regulations (Register 2003, No. 32).
Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 24345, Revenue and Taxation Code.
2. Renumbering of Section 24345(d) to Section 24345-4 filed 9-3-82; effective thirtieth day thereafter (Register 82, No. 37).
3. Change without regulatory effect amending first paragraph and Notefiled 8-7-2003 pursuant to section 100, title 1, California Code of Regulations (Register 2003, No. 32).