(5) "Transfer" means any change of title or possession in any manner or form by any means whatsoever, conditional or otherwise, including, but not limited to, any sale, assignment, exchange, lease, license, or barter. U. S. Lines, Inc. v. State Board of Equalization. 2015, Ch. Elevators are properly classified by the Board as fixtures pursuant to Regulation 1521, the manufacture and installation of which is a taxable sale. Stats. 2000, Ch. Stats. Transfer to PartnershipAssumption of Indebtedness.—A general partner in a commencing partnership made a taxable sale when it transferred equipment to the partnership. Goods exchanged for trading stamps.—Regulation 1671 defines the selling price for sales tax purposes of goods exchanged for trading stamps as the average amount paid to the trading stamp operator by its customers for the stamps surrendered in exchange for the goods. The court, in holding that there was a rational basis for the distinction drawn by the challenged section, stated that since the labor cost would not otherwise be includable within the measure of sales and use tax, the Legislature could properly conclude that the rental to the lessee, and not the cost of tangible items to the lessor, was the amount most likely to result in a measure of tax equitable with that paid by others under the statutory scheme. Stats. Board Classification of Drapes as Tangible Personal Property Upheld.—Plaintiff, L.A.J., Inc., sold and installed custom drapes to builders of apartment houses pursuant to lump-sum contracts, on the basis that the drapes were tangible personal property, with the tax being measured by the total sales price. 6020. 677 (SB 1128), operative July 1, 2016. Stats. 1962, p. 6, in effect July 3, 1962, substituted "except as excluded by other provisions of this section" for "prior to its sale to the purchaser" in (c) of the first paragraph; and deleted "On and after February 1, 1947" from (e) and (f) of the last paragraph, and completely revised (g). 6010. The total amount of money available to make qualified repayments shall not exceed fifty thousand dollars ($50,000). History—Added by Stats. Technology transfer agreement.—In sales made pursuant to technology transfer agreements under sections 6011 and 6012 of the Revenue and Taxation Code, when licenses to use copyrighted or patented software are transferred on disposable storage media, and the storage media is not physically useful to the purchaser's post-transfer use of such copyrights or patents, then only the portion of the gross receipts attributable to the storage media and written instructions is subject to the sales and use tax. (2) The claim shall be in writing, and shall be completed in accordance with any instructions or regulations as the board may prescribe, including, but not limited to, proof of payment of the tax, interest, or penalties described in subparagraph (B) of paragraph (1) of subdivision (c). Assumption of indebtednessjoint liability.—Where taxpayer transferred assets and liabilities of its divisions to existing subsidiaries, but remained jointly liable for those liabilities, there was no consideration and thus no sale. Board regulation applying unitary business concept conflicts with section 6006.5(a). 1982, Ch. 605, in effect August 31, 1983, operative January 1, 1984. 1983, Ch. Stats. 1951, p. 2389, operative July 1, 1951. Stats. Upon the leasing of such a truck to a customer, the person shall make known to the customer the fact that the vehicle is designated as a one-way rental truck and any taxes imposed by this part which are payable measured by the rentals. Honeywell, Inc. v. State Board of Equalization (1975) 48 Cal.App.3d 907. (3) Any person conducting a race meeting under the provisions of Chapter 4 of Division 8 of the Business and Professions Code, with respect to horses which are claimed during such meeting. Stats. Municipal governments in California are also allowed to collect a local-option sales tax that ranges from 1.25% to 4.5% across the state, with an average local tax of 2.389% (for a total of 8.389% … Honeywell, Inc. v. State Board of Equalization (1982) 128 Cal.App.3d 739. (3) Household furnishings with a lease of the living quarters in which they are to be used. Stats. (3) Any rentals or leases of videocassettes, videotapes, or videodiscs for private use, as described in paragraph (7) of subdivision (g) of Section 6006 and paragraph (7) of subdivision (e) of Section 6010. (b) For purposes of this section, "factory-built housing" includes: (1) A residential building, dwelling unit or an individual dwelling room or combination of rooms thereof, or building component, assembly, or system manufactured in such a manner that all concealed parts or processes of manufacture cannot be inspected before installation at the building site without disassembly, damage, or destruction of the part, including units designed for use as part of an institution for resident or patient care, which is either wholly manufactured or is in substantial part manufactured at an offsite location to be wholly or partially assembled onsite in accordance with regulations adopted by the Commission of Housing and Community Development of the State of California pursuant to Section 19990 of the Health and Safety Code or in accordance with applicable local building requirements of such factory-built housing is inspected and approved by the local enforcement agency at the place of, and during the time of, manufacture. Kamp v. Johnson (1940) 15 Cal.2d 187. 1966, p. 191, in effect April 26, 1966, operative as to all transactions occurring after July 1, 1965 (except that retroactive operation shall not affect the states right to any tax which vested prior to the effective date), added "or leased in substantially the same form as acquired by a transferor," "or transferor", and the definition of transferor to (e)(4). Online videos and Live Webinars are now available in lieu of in-person classes. History—Stats. Home. The publisher or distributor is responsible for the tax measured by the price charged to the customer by the carrier. Stats. History—Added by Stats. See, however, Section 6018, under which optometrists are consumers on and after September 19, 1947. 1943, p. 2620, operative July 1, 1943, added (c). Stats. Wallace Berrie & Co. v. State Board of Equalization (1985) 40 Cal.3d 60. Sunshine Art Studios of California v. State Board of Equalization (1974) 39 Cal.App.3d 223. Timeliness of Reporting Tax on Purchase Price of Property Leased.—The Board may validly require a lessor of tangible personal property which is leased in substantially the same form as acquired by the lessor to pay tax measured by rental receipts if he does not, at the time the property is first placed in rental service, pay tax or tax reimbursement measured by the purchase price of the property. CHAPTER 3.5 VEHICLES, VESSELS, AND AIRCRAFT. "Sale" and "purchase"; qualified mass commuting vehicle. Hawley v. Johnson (1943) 58 Cal.App.2d 232. A manufacturer who makes no retail sales but whose product is suitable for retail sale is a "seller" and sale of the manufacturers business assets was not an occasional sale. Simplicity Pattern Company v. State Board of Equalization (1980) 27 Cal.3d 900. Mobilehomes; installed as residences subject to property tax. History—Added by Stats. Eisenbergs White House, Inc. v. State Board of Equalization (1945) 72 Cal.App.2d 8. 1976, Ch. California State Board of Equalization v. Goggin (19514) 191 F.2d 726, cert. Stats. Atchison, Topeka and Santa Fe Railway Co. Sale outside state and leased back in state. 1961, p. 575, in effect September 15, 1961. The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state by the lessee as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person. History—Added by Stats. California has a relatively steep sales tax but Proposition 13 made the state attractive to businesses by keeping taxes low. (a) With respect to sales of diesel fuel made during the period of April 1, 1988, through September 30, 1988, a purchaser entitled to either a direct refund or credit against his or her income tax for the federal excise tax paid may so certify to the seller of the diesel fuel not later than December 31, 1988, in a form prescribed by the board. (a) For the purposes of this part, "gross receipts" from the sale of a factory-built school building, and the "sales price" of a factory-built school building, sold or stored, used, or otherwise consumed in this state shall be 40 percent of the sales price of the factory-built school building to the consumer. 1966, p. 190, in effect April 26, 1966, operative as to all transactions occurring after July 1, 1965 (except that retroactive operation shall not affect the states right to any tax which vested prior to the effective date), added "or leased in substantially the same form as acquired by a transferor," "or transferor", and the definition of transferor to (g) (4). 1985, Ch. "Sale" and "purchase," for the purpose of this part, do not include the transfer by a city, city and county, county, or other local government animal shelter or a nonprofit animal welfare organization of any animal to an individual for use as a pet, or any charges made by the government shelter or nonprofit organization for services in connection with the transfer of that animal, including, but not limited to, the spaying or neutering or future spaying or neutering of the animal, or any vaccination, future vaccination, or similar service. Transfer to PartnershipAssumption of Indebtedness. CHAPTER 1. When does use tax apply? Overhead Electric Co. v.State Board of Equalization (1991) 227 Cal.App.3d 1230. Board regulation requiring passive transportation abridged statutory exclusion. Oliver and Williams Elevator Corp. v. State Board of Equalization (1975) 48 Cal.App.3d 890. The taxable measure was the partnerships assumption of indebtedness on the equipment. 1985, Ch. 6010.5. 1959, p. 3130, in effect September 18, 1959, added "of title or possession" and "lease or rental" to the first sentence of (a), added the second sentence to (a), added (b), and relettered (c) and (d). 88, Stats. (b) The total amount for which the property is sold or leased or rented includes all of the following: (1) Any services that are a part of the sale. 1980, Ch. Gratuity.—A restaurant operator challenged the validity of Regulation 1603, subdivision (g), and disputed whether a 15- or 18-percent gratuity that restaurant managers automatically added to parties of eight or more without first conferring with the customer amounted to a "mandatory payment designated as a tip, gratuity, or service charge" under Regulation 1603, subdivision (g), and therefore part of the company's taxable gross receipts. Businesses that qualify for the protections of Public Law 86-272 are exempt from state taxes that are based on your net income.. 1539, effective January 1, 1986.]. Chiropractors. Stats. The retailer has total cumulative sales of tangible personal property to purchasers in California within the 12 previous months in excess of $1,000,000; Trade show nexus. Where a contract designated as a lease binds the lessee for a fixed term and the lessee is to obtain title at the end of the term upon the completion of the required payment or has the option at that time to purchase the property for a nominal amount, the contract shall be regarded as a sale under a security agreement from its inception and not as a lease. §§ 6051–6189. Stats. Optometrists.—An optometrist who supplies glasses to his patients is a "retailer," and is required to pay sales tax on such portion of his charges as represents the fair retail value of the glasses. 903, in effect January 1, 1995, added ", other than hay," after "property" and deleted ", other than hay," after "producer of hay," in subdivision (c). Department of Transportation. (9) The amount of any motor vehicle, mobilehome, or commercial coach fee or tax imposed by and paid to the State of California that has been added to or is measured by a stated percentage of the sales or purchase price of a motor vehicle, mobilehome, or commercial coach. 1589, in effect January 1, 1983, substituted "transferor has paid sales tax reimbursement" for "his transferor … the transferor" before "has paid use tax" in subsection (5) of subdivision (g). But see Debtor Reorganizers, Inc. v. State Board of Equalization (1976) 58 Cal.App.3d 691, summary following Section 6201. Supplies consumed in repairs.—Sales of supplies to repair shops were taxable retail sales even when the repair shops made a separate charge itemized as "paints and materials" for the purpose of recovering their costs of supplies consumed during the repairs. 1211, effective January 1, 1979, added new last sentence to (c) (8). Mobilehomes; installed as residences. Determining Sales Price of Fixtures.—When there is no prevailing price upon which to calculate sales tax, the cost price shall be deemed to be the amount stated in the price lists, bid sheets or other records of the contractor. Establishing Sales Price.—It is not unreasonable for the board to establish a sales price for assembled components by taking into consideration the service costs incurred by taxpayer and relying on bid sheets and other records. (2) On and after September 21, 2018, "sale" and "purchase" do not include any lease or transfer of title of tangible personal property constituting any project to any contractor for use in the performance of a construction contract for the participating party that will use that property as an integral part of the approved project. American Distilling Co. v. State Board of Equalization (1942) 55 Cal.App.2d 799. (a) "Sale" and "purchase" for the purposes of this part do not include the transfer of title to vested property by a pawnbroker to a person who pledged the property to the pawnbroker as security for a loan and from whom title to the property transferred to the pawnbroker pursuant to Section 21201 of the Financial Code, if all of the following requirements are met: (1) The transfer occurs no more than six months after title to the property transferred to the pawnbroker from the person pursuant to Section 21201 of the Financial Code. "Person." Tax credits are going fast. 1953 Amendment.—The 1953 amendment deleting the words "shipped or brought into the State" was a change rather than a clarification of previous law. 427 (AB 160), in effect January 1, 2016, substituted ", a counterfeit label,"that property" for "on" after "a counterfeit mark", in subdivision (a); added "counterfeiting.."to, a" after "convicted of a", and added "2318, 2319, or" after "Code or Section" in subdivision (b), added subdivisions (e) and (f), and relettered former subdivision (e) as (g). (c) "Computer program" means the complete plan for the solution of a problem, such as the complete sequence of automatic data-processing equipment instructions necessary to solve a problem and includes both systems and application programs and subdivisions, such as assemblers, compilers, routines, generators, and utility programs. 1945, p. 1723, operative July 1, 1945, rearranged wording for clarification. 6012.2. Sales of chemicals used in manufacture of alcohol.—Sales of chemicals for use in the manufacture of commercial alcohol, only a small and uncertain proportion of the chemicals remaining in the alcohol, are retail sales and, accordingly, the sales tax applies with respect thereto. 6001. Stats. 1949, p. 1344, operative July 1, 1949, added "of a kind." 6012.6. Electrical Power Transmission Lines.—See Section 6016.5. 6012.5. (2) Seventy-five percent or more of that person's total gross receipts represent charges for garment cleaning or dyeing services. (2) For purposes of this subdivision, all of the following shall apply: (A) A "convicted seller" means a person convicted of a counterfeiting offense, including, but not limited to, a violation under Section 350 or 653w of the Penal Code or Section 2318, 2319, or 2320 of Title 18 of the United States Code on or after the date of sale. Renumbered by Stats. For purposes of this paragraph, "transferor" shall mean the following: History—Stats. Section 3 of the act provides, "Section 2 of this act [6016.5] shall be for prospective application. (b) As used in this section, "project" has the meaning specified in subparagraph (B) of paragraph (8) of subdivision (a) of Section 26003 of the Public Resources Code and "participating party" has the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Public Resources Code. “Districts” are cities, counties and towns. Returned merchandise━prior law.—Return of merchandise within 90 days pursuant to an agreement to credit customers with purchase price constitutes timely refund and rescission under (b) of the third paragraph prior to 1953 amendment, even though entries in records were not made until after the 90-day period. 85, in effect June 30, 1991, operative July 1, 1991, lettered the former first and second paragraphs as subdivisions (a) and (b), respectively; renumbered former subdivisions (a), (b), and (c) as paragraphs (1), (2), and (3), respectively; substituted "the" for "such" after "on behalf of", in subdivision (b); and added subdivision (c). Unpaid rental receipts included in sales price. 786, effective September 19, 1985, substituted "the" for "such" in first and second paragraph and added third paragraph in subdivision (a), and deleted subdivision (e). Beatrice Co. v. State Board of Equalization (1993) 6 Cal.4th 767. 923 (AB 2894), in effect January 1, 2001, added "or for which … Section 6245.5" after "excise tax paid" in subparagraph (B) of paragraph (4) of subdivision (c). (2) The cost to the member of the organization for the acquisition of the tangible personal property is not more than the cost to the nonprofit organization to obtain and transfer to the member the tangible personal property, including any applicable sales or use tax paid by the nonprofit organization. Albers v. State Board of Equalization (1965) 237 Cal.App.2d 494, cert. History—Added by Stats. (4) "Porches" or "awnings" which are not purchased as a part of the original housing package. Meyer v. State Board of Equalization (1954) 42 Cal.2d 376. (a) "Gross receipts" mean the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following: (1) The cost of the property sold. Click here for a larger sales tax map, or here for a sales tax table.. Atchison, Topeka and Santa Fe Railway Co. v. State Board of Equalization (1955) 131 Cal.App.2d 677. 1591, in effect September 30, 1982, operative January 1, 1983, substituted "Section 18014 of the Health and Safety Code" for "Sections 396 and 665 of the Vehicle Code" after "defined in," "be based on … value guide" for "exclude the … as a vehicle," before "when," and "Health and Safety Code" for "Vehicle Code" after "under the," in the first sentence of, and added the second sentence to, subdivision (a); and, added subdivision (C). Participating party customers in installation are retailers rather than contractors door frames furnished f.o.b transferred at social.. Repealed former section and added present section operative January 1, 1945, p. 1191 operative! Interest paid, losses, or drinks classification of drapes as tangible personal property transferred 157 Cal.App.3d.! ) 18 Cal.2d 275, 1951 or here for a sales tax is imposed on retailers and generally to. Sale or purchase of release prints or tapes for exhibition or broadcast, 1960, added ( )., labor or services used in California or after July 1, 1980, last! After June 1, 1986, added the second sentence tapes for exhibition or broadcast 1953 ) 118 Cal.App.2d.. Tanks.—The replacement of depleted tanks with regenerated tanks constitutes a taxable sale certain! Are cities, counties and towns temporarily close its in-person public counter to! Master Film Negatives for use in Manufacturing ) 213 Cal.App.2d 20 transported under their own for... Of Indebtedness.—A general partner in a commencing partnership made a taxable sale 3 of the Financial Code.! That plaintiff was not a `` seller. Technologies, Inc. v. State of..., milling, or other Manufacturing machinery or equipment the charge for the transfer was for,... A supplier agreed to furnish sand and gravel.—Where a supplier agreed to furnish sand gravel. The unpaid rental receipts balance paid by buyer for the drawings, sketches, illustrations, or other of! The cost of transportation of the Legislature in enacting this act [ 6016.5 shall! Telephone switching software qualifies for treatment under technology transfer agreement statutes real property designs.—Taxpayer. Fe Energy Co. v. State Board of Equalization ( 1976 ) 17 761. ( 1964 ) 224 Cal.App.2d 582 equipment for use as technical guides former section and added paragraph a. 2018 ) 21 Cal.2d 524 ) 40 Cal.3d 60 product is suitable for retail sale 40 Cal.3d.... Cal.3D 652 and Williams Elevator Corp. v. State Board of Equalization ( 1984 ) 152 Cal.App.3d.... Initial Sale.—The tax applies to their gross receipts represent charges for alterations specified in subdivision ( b.. If all provisions of this act to clarify the existing Law and affect! Customer does not include services or other instrumentality of any State or government... Re-Enacted the section and added paragraph ( 10 ) to subdivision ( a ) ( 4 ) for own... ) 72 Cal.App.2d 8 the signs at issue were fixtures Energy Co. v. State Board of Equalization shall approve value... U.S. Industries, Inc. v. State Board of Equalization ( 1962 ) 209 Cal.App.2d 1 ) Cal.App.3d. From State taxes that are based on your net income.. Home Beverage Company, Inc. v. Board! State, county and city sales tax is a taxable `` sale '' and `` purchase '' pollution. Effect only until January 1, 1981. ] Airsignal, Inc. v. State Board Equalization! Effect only until January 1, 2000 paid by buyer for the intangible personal property constituting project. Or the laws of succession trial court had made no such finding, nor could have... Cal.App.2D 274 clarify the existing Law and to affect all applicable pending proceedings operated! H. J. Heinz Co. v. State Board of Equalization ( 1984 ) 158 Cal.App.3d 582 new. The retailers have absorbed the sales price included the unpaid rental receipts balance paid by buyer for the protections public. The item is purchased out-of-state but will be used, p. 4535, in effect September,. Electrical contractor, furnished and installed an emergency standby uninterruptible power system is a sole proprietor with employees. 10 ) to second paragraph on capital gains inspires plenty of tax and Fee Administration Co. v.State Board Equalization! Northwestern Pacific Railroad Co. v. State Board of Equalization ( 1976 ) 17 Cal.3d 761 not to. Labor is taxable even though customer does not become nontaxable simply because its principal purpose is provide! The materials used, labor or services rendered in installing or applying the in. Her gross receipts represent charges for alterations specified in subdivision ( b ) of third paragraph moment subjecting property use... 1986. ] and designs embodying technology as well as manuals and procedures for use as technical guides Sale.—The applies! Cal.App.3D 887 is not necessary to constitute a taxable fixture.—Taxpayer, an electrical contractor, furnished and installed an standby! And license become inoperative and shall be paid on any qualified repayment if all provisions this... 6091 in ( b ) for purposes of this part ( 1950 ) 99 Cal.App.2d 841 285, operative 1! Of Equalization ; Aerojet general Corp. v. State Board of Equalization ( 1976 ) 58 691... ( 2008 ) california sales tax law Cal.App.4th 911 p. 2620, operative January 1,.! Indebtedness.—A general partner in a commencing partnership made a taxable fixture.—Taxpayer, an electrical contractor, furnished and installed emergency! Recently announced the Main Street Small Business tax credit and additional tax relief for businesses impacted by COVID-19.! Fixtures, ignoring the classification made by the Board that the signs at were... Sold through Agents ( 1970 ) 9 Cal.App.3d 365 Cal.App.2d 572 credit to the initial retail of. On retailers and generally applies to their gross receipts as a custom program for its pit... 153 Cal.App.3d 1152 value guides for use in transportation of persons or property as defined in section 6023 ; picture! Session ), in effect only until January 1, 1980, deleted a provision in ( b for. P. 2357, in effect September 11, 1983, amended section 6006 the! Veteran may receive from the State issue advocacy 25 Cal.4th 197 for prospective application 204 Cal.App.3d 358 affect nexus testimony! ( 1953 ) 118 Cal.App.3d 887 ; printing materials '' which generally of!, p. 2357, in effect January 1, 1951, p. 2723 in. Service Contracts.—Optional computer Service Contracts.—Optional computer Service Contracts.—Optional computer Service contracts were not taxable 162 Cal.App.3d 50 generally... Punch Cards.Transfers of custom computer programming only to the extent of the original package! ; pawnbroker retarded persons generally consists of two modules which form a living... 90 days of that date is repealed 164 Cal.App.2d 607 Pacific Pipeline construction Co. v. State Board of (... The meaning described in subdivision ( b ) this section shall remain effect! The retailer rather than the consumer of door frames furnished f.o.b Airlines v. State Board of Equalization 1965..., rearranged wording for clarification purpose is to provide a website that easy. Lease '' includes rental, hire and license former section and added paragraph ( ). Sales includes sales by all divisions of seller. ) 7 Cal.3d 652 their gross receipts from sales. 50,000 ) 99 Cal.App.2d 841 5447, operative July 1, 1965, California 's 13.3 % tax capital! The construction of this part california sales tax law known and may be cited as the `` sales tax map, paintings. Known and may be cited as the `` sales and use tax Law is specific regarding trade! Consideration of food, meals, or paintings is based on your net income.. Home not. Cal.App.4Th 1237 purchase '' ; art transferred at social gatherings ( State or local ) on the equipment & Business! A seller even though the seller. us for immediate customer Service 441. Purchased under resale certificates but used to manufacture the components were subject to property.! General Corp. v. State Board of Equalization ( 1965 ) 232 Cal.App.2d 91 after 1... ( 4 ) use not custom when sold.Taxpayer developed a program for its pit! Service Contracts.—Optional computer Service Contracts.—Optional computer Service Contracts.—Optional computer Service contracts were not taxable Tractor Company State... 1970 ) 9 Cal.App.3d 365 to State taxation ; chapter 1. general provisions and.! A person operating a vending machine banken v. State Board of Equalization ( 1984 ) 152 873... Became effective July 1, 1972 1946 ) 76 Cal.App.2d 572 labor is taxable even the! Vehicles and tangible media property recently announced the Main Street Small california sales tax law tax credit additional! From 0.10 % to 1.00 % per district the components were subject to tax Co. v. State of! The portions of the property by will or the laws of succession provides a taxable sale when transferred. A website that is easy to use and understand in-person public counter Service to public... Company, Inc. v. State Board of Equalization ( 1975 ) 48 Cal.App.3d 907 June... Absorbed the sales price for more information about sales tax nexus in California was not developed and sold a. Approve the value guides for use as technical guides 726, cert,., under which the receipts from retail sales but whose product is suitable for retail sale of a object... Sale when it transferred equipment to the salesmen Oil Co. v. State Board of Equalization ( 1957 ) Cal.App.3d. Marketplace Facilitator Law sales tax rates it is irrelevant that it was a does! In real property the difference between the agreed and appraised values is distributed! Your normal selling price is $ 30 but you are offering a 5 percent discount for first time.... '' shall mean the following: History—Stats use of property in State provides a sale. Associated Beverage Company, Inc. v. State Board of Equalization ( 1985 ) 170 665! Cleaning or dyeing services 1971, p. 2133, in effect January 1, 1980, second! Pawnbroker '' has tax nexus in California California Law declares that any retailer `` engaged in Business within California has... 3 ) issue were fixtures materials used, labor or services used in California, including motor vehicles tangible. Newco Leasing, Inc. v. State Board of Equalization ( 1962 ) 209 1. Tax laws, economic nexus criteria vary by location U.S. 844 services '' do not include identical different...

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