Sales and Use Tax Rate in the City of Clovis, California, Will Increase April 1, 2000 - Important and Special Notices 2000

Sales and Use Tax Rate in the City of Clovis, California, Will Increase April 1, 2000

On April 1, 2000, the sales and use tax rate within the city limits of the City of Clovis (Clovis) will increase from 7.875 percent to 8.175 percent. This rate reflects the statewide 7.25 percent rate, the 0.50 percent Fresno County Transportation Authority (FCTA), the 0.125 percent Fresno County Public Library Transactions and Use Tax (FCPL), plus 0.3 percent for the new voter-approved City of Clovis Public Safety Transactions and Use Tax (CCPS).

Who must apply the new tax rate?

You must apply the new 8.175 percent tax rate if you

  • Are a retailer in Clovis and your merchandise is sold and delivered within the city.
  • Are a retailer located outside Clovis who is engaged in business in the city and you sell merchandise for use in the city. You are considered to be engaged in business in the city if you (1) have any type of business location there (2) deliver into the city using your own vehicles, or (3) have an agent or representative in the city who makes sales and takes orders.
  • Are a dealer of vehicles, vessels, or aircraft, and you sell those items to customers who register them to an address located in Clovis.
  • Collect tax on lease payments you receive for leased property used by the lessee in Clovis.
  • The new rate applies to all taxable charges except for certain fixed-price contracts and leases, as discussed below.

What tax rate is in effect for other parts of Fresno County?

The sales and use tax rate is 7.875 percent for all parts of Fresno County not within the city limits of Clovis.

Is there an exemption from the tax rate increase?

In general, fixed-price contracts and fixed-price lease agreements entered into prior to April 1, 2000, are subject to the rates in effect at the time you and your customer entered into the contract. To qualify as "fixed-price," neither party can have the unconditional right to terminate the contract or lease [Revenue and Taxation Code, sections 7261(g) or 7262(f)]. In addition, the tax amount or rate must be specifically stated in the contract or lease agreement. If the contract or lease qualifies as fixed-price, you should continue to report and remit the specified tax rate - that is, the rate in effect at the time you entered into the contract.

Rate Charts Available

For your convenience, rate charts are available for the new 8.175 percent tax rate for sales up to $50 (form BOE-72-8.175%) and $100 (form BOE-180-8.175%). If you would like to order a copy of the $50 tax rate chart or the $100 tax rate chart, please call the Information Center at the number noted below.

For More Information

Please call our Information Center at 800-400-7115. Staff are available from 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding State holidays.