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According to the Merriam-Webster Legal Dictionary, the legal definition is "a sale and purchase of securities that produces no change of the beneficial owner." [2] The IRS broadened its definition of wash sales in 1993. [6] In the United States, wash sale laws
A wash sale is when you sell an asset, such as a stock or bond, for a loss but have purchased the same asset or a very similar one within 30 days before or after the sale.
The law requires bars and nightclubs serving alcohol to post signage and offer drug testing kits free of charge or sell them for a “reasonable amount based on the wholesale cost.”
The California Consumers Legal Remedies Act ("CLRA") is the name for California Civil Code §§ 1750 et seq. [1] The CLRA declares unlawful several "methods of competition and unfair or deceptive acts or practices undertaken by any person in a transaction intended to result or which results in the sale or lease of goods or services to any consumer". [2]
The California Homemade Food Act is a law that legalizes the manufacture and sale of certain homemade food products. [1] Introduced as bill AB1616, the California Homemade Food Act was signed by Governor Jerry Brown and became law effective January 1, 2013.
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At 7.25%, California has the highest minimum statewide sales tax rate in the United States, [8] which can total up to 10.75% with local sales taxes included. [9]Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board.
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