Does (CA) Sales Tax Apply On Used Items?

Question

I am planning to buy a used item on eBay through an antique store. The seller happens to be in California as well (Los Angeles County). Can he charge me sales tax on a used item? This item is not a car or house.

Can you provide references? Or the section of the tax law?

Answer 1

Yes, CA sales tax applies to used items. The law makes no distinction for general merchandise based solely on whether an item is new or used. If you question the taxability of a specific purchase, you should contact the California State Board of Equalization's Information Center, 800-400-7115.

The relevant law is the California Revenue and Taxation Code, beginning at Section 6001. The basic phrasing of the imposition of sales tax is found in section 6051 and subsequent sections, which state, "For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers... from the sale of all tangible personal property sold at retail...."
See it online at
http://www.leginfo.ca.gov/cgi-bin/displaycode?section=rtc&group=06001-07000&file=6051-6055

Here's an excerpt from the Board's website at http://www.boe.ca.gov/sutax/faqseller.htm
" 3. What is meant by ordinarily subject to sales tax?
" In general, retail sales of tangible personal property in California are subject to sales tax. Examples of tangible personal property include such items as furniture, giftware, toys, antiques, clothing, and so forth."

Here's an excerpt from the Board's Publication 111, Operators of Swap Meets, Flea Markets & Special Events (May '03), on their website at http://www.boe.ca.gov/pdf/pub111.pdf
"Vendors who must hold seller’s permits. People who sell new or used merchandise in California, including handcrafts, are generally required to hold a seller’s permit."

Here's an excerpt from the Board's Publication 61, Sales and Use Taxes: Exemptions and Exclusions (June '05), on their website at http://www.boe.ca.gov/pdf/pub61.pdf
"In general, California sales and use taxes are imposed on the retail sale or the use of tangible personal property in this state. Since the enactment of the Sales and Use Tax Law in 1933, many exemptions have been granted that remove the liability for tax for various types of property and certain individuals or organizations. .... The following two comprehensive listings are intended to identify and provide a brief general description of exemptions and exclusions from the imposition of California sales and use taxes, first by category and second by alphabetical reference.
"The listing by category places the exemptions and exclusions into the following categories:
"I. Necessities of Life; II. General Public Benefit; III. Industry Benefit; IV. Exclusions by Definition; and V. Other Exemptions, Exclusions, or Credits."

Answer 2

This Site Might Help You.

RE:
Does (CA) Sales Tax Apply On Used Items?
I am planning to buy a used item on eBay through an antique store. The seller happens to be in California as well (Los Angeles County). Can he charge me sales tax on a used item? This item is not a car or house.

Can you provide references? Or the section of the tax law?

Answer 3

It depends on your state's tax laws, but generally the only thing that is commonly non-taxable is unprepared food. Cook that food in a deli or something and it becomes taxable (due to the "service") so a professional DJ generally has a tax fee also. The first poster had it right when she said he made it a part of his package. Most DJs just dont show the taxes as they "absorb" the cost into a package deal. The restaurant sounds like they are taking you for a ride however. I have never heard of a venue charging gratuity for the vendors they work with. If they require you to use their services not pull in outside sources then usually its a part of a package (you get this, this, this, and this for xx amount of dollars, period). I would find another venue if I were you, they dont sound reputable to me.

Answer 4

The item being used has nothing to do with it. The store is a retailer and the property they sell is taxable. Since you are also in CA, tax is owed whether the store collects it from you or not. Whether you voluntarily pay the tax to the state is another issue.

Answer 5

Why is it then that Goodwill stores do not tax the used items they sell. They apply sales tax only to any new items purchased from their stores.

Answer 6

Yes. Its a retail sale, tax is supposed to be imposed. Check here:

http://www.tax.ca.gov/doingbus2.html

Answer 7

Sounds really interested

Answer 8

thank you everyone for the answers!

Answer 9

No and No.

Answer 10

no