California Gas Storage Lease
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FAQ
If a separate rental is charged for the cylinders or tanks, the amount of such separate charge is not taxable upon the assumption that the tax was paid when such containers were originally purchased.
Delivery-related charges for taxable sales are generally subject to California sales tax if you: deliver merchandise in your own vehicle; make a separately stated charge for fuel surcharge, handling, etc.; include a delivery charge in the unit price of the item; or charge the customer the cost of shipping the ...
Some items are exempt from sales and use tax, including: Sales of certain food products for human consumption (many groceries) Sales to the U.S. Government. Sales of prescription medicine and certain medical devices. Sales of items paid for with food stamps.
In California, leases of tangible personal property are generally subject to use tax, unless you pay sales tax reimbursement or use tax at the time of purchase of the property or you timely elect to pay use tax based on the purchase price and lease the property in substantially the same form as acquired.
Operators must obtain permits for a variety of activities, including drilling, reworking, and permanently sealing and closing?also known as plugging and abandoning?wells.
LIQUIFIED PETROLEUM GAS (LPG) PROPANE (Full Sales Tax Exemption) Household Use - Sequoia Gas delivers propane to a qualified residence for household use. The residence must be a primary residence (not a secondary or vacation home) and the supply tank must be greater than 30 gallons.
