NR# 27-K
Date: May 4, 2000
Customer and Taxpayer Services Division

Klehs Announces Sales Tax Rate Change for City of Woodland

Johan Klehs, Member, State Board of Equalization (BOE), announced today that the sales and use tax rate in the City of Woodland will change on July 1, 2000. Voters approved a City of Woodland General Revenue Transaction and Use Tax (WOGT) that will increase the tax rate within the city limits of Woodland from 7.25 percent to 7.75 percent. [Note: Woodland is located in Yolo County, and the tax rate in areas of the county outside the city limits of Woodland will remain at 7.25 percent.]

Retailers must apply the new 7.75 percent rate if they fit any of the following definitions:

1. The retailer is located in the district and their merchandise is sold and delivered within the district.
2. The retailer is located outside of the district but is engaged in business in the district and sells merchandise for use in the district. Retailers are considered to be engaged in business in the district if they have any type of business location there, or if they deliver into the district using their own vehicles, or if they have an agent or representative in the district for the purpose of taking orders, selling, delivering, installing, or assembling.
3. The retailer is a dealer of vehicles, vessels, or aircraft and sells those items to customers who register them to an address located in the district.
4. The retailer collects tax on lease payments received for leased property used by the lessee in the district

For more information regarding this tax rate change or to receive copies of the 7.75 percent tax rate charts, please call the BOE's toll-free Customer Service Information Center at 800-400-7115. Staff is available from 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding State holidays. You may also obtain the tax rate charts (publication BOE 180) by visiting the BOE's website at www.boe.ca.gov.

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