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All information provided on this site is of a general nature and is not intended to address the circumstances of any particular individual or entity.  It is provided with the understanding that it does not constitute tax, legal, accounting, or other professional service.  No one should act upon this information without first seeking appropriate professional advice following an adequate examination of the facts of the particular situation.  The information herein is also intended to address California Sales and Use Tax only and may not be applicable to similar taxes in other jurisdictions.


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