California Food and Agricultural Code
§ 3203
FAC § 3203 Effective Jan 1, 2026Div. 3 · Part 1 · Ch. 3
Statute text
View on leginfo.ca.gov(a)Notwithstanding any other law, a return filed with the California Department of Tax and Fee Administration (CDTFA) to report gross receipts for sales and use tax purposes shall segregate the gross receipts of the seller and the sales price of the property on a line or a separate form as prescribed by the CDTFA when the place of sale in this state or for use in this state is on or within the real property of a fair or any real property of a fair that is leased to another party.
(b)For purposes of this section, “fair” means a fair as defined in Section 3101, 3102, 3103, or 3104.
(c)The CDTFA shall add a line to a current return form or develop a separate form for purposes of this section.
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Legislative history
Amended by Stats. 2025, Ch. 683, Sec. 1. (AB 258) Effective January 1, 2026.