Sales and use taxes.

Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. Existing law provides that the tax on a sale completed at an auction will be computed according to the amount of the successful bid. This bill would make technical, nonsubstantive changes to these provisions.