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" For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2£ percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this State... "
A New Direction for California - Página 164
por Mervin Evans - 2005
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Decisions of the Comptroller General of the United States, Volume 21

United States. General Accounting Office - 1942 - 1362 páginas
...retail a tax Is hereby imposed upon retailers * * * at the rate of 3% of the gross receipts of any such retailer from the sale of all tangible personal property sold at retail in this State » • *." The term "retailer" Is defined by section 2, subdivision (e) of the act as : "Every person...
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