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- TAXES SALES AND USE TAX T-182-73 ACCOUNTING MANUAL Page 1 TL 95 6 ... Short Description ACCOUNTING MANUAL. Page 7. TL 89. 3/31/03. 2. Tax Not Imposed. 2. a. Retail Purchase ...... Historical note: Original Accounting Manual chapter first ... Website: www.ucop.edu | Filesize: 191kb Content TAXES: SALES AND USE TAX T-182-73 ACCOUNTING MANUAL Page 1 TL 95 6/30/06 TAXES: SALES AND USE TAX Contents Page I. Introduction 2 II. Definitions 3 III. State Sales and Use Tax Law 3 A. Introduction 3 B. Sales Tax 4 C. Use Tax 6 D. Exempt Sales and Purchases 11 E. Leases 16 F. Bad Debts 18 G. Credit for Tax Paid to Another Jurisdiction 19 H. Permits and Tax Returns 19 IV. Uniform Local Sales and Use Tax Law 21 V. Transactions and Use Tax Law 22 VI.
