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Los Angeles California Form 870: What You Should Know

The following are examples of items that are not subject to the sales or use tax, but could be impacted: · Home computers and computer software to be purchased with money from the sales of personal property (not including jewelry or watches), · Merchandise sold in retail stores, such as clothing, furniture, jewelry, and electronics, and · Entertainment, including sporting goods and home electronics. 3.01 . 1. All items that do not qualify for tax deduction are taxable. 1. Taxes paid on the sale of nonresidential real property, such as buildings, are exempt from sales and use tax if the property is used exclusively for residential purposes, unless the property tax increase would not be recovered from the purchaser by a separate property tax increase. 3. For nonresidential properties, the tax rate is 2 percent. 2. Items are taxable with regard to the purchaser if the tax rate is less than two percent and is greater than or equal to eight percent. For certain residential properties, the tax rate may not be less than two percent but may be greater than or equal to ten percent. 5. For certain residential properties, the tax rates may not be more than ten percent and may not be less than two percent and may not be greater than or equal to twenty percent. 5.03 . 2.

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