​California Law – Pawnbrokers to be Considered Retailers When they Sell Property to Enforce Lien

California Code Of Regulations
Title 18. PUBLIC REVENUES
Division 2. STATE BOARD OF EQUALIZATION -BUSINESS TAXES
Chapter 4. SALES AND USE TAX
Article 6. SPECIFIC BUSINESS ENGAGED IN RETAILING

§ 1569. Consignees and Lienors of Tangible Personal Property for Sale

A person who has possession of property owned by another, and also the power to cause title to that property to be transferred to a third person without any further action on the part of its owner, and who exercises such power, is a retailer when the party to whom title is transferred is a consumer. Tax applies to his gross receipts from such a sale.

Pawnbrokers, storage men, mechanics, artisans, or others selling the property to enforce a lien thereon, are retailers with respect to sales of the property to consumers and tax applies to the receipts from such sales.