Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570

Annotation 165.0014

165.0014 Churches and Religious Organizations. Sales and use taxes may legally be imposed upon churches and religious organizations. Thus, where churches and religious organizations purchase tangible personal property from out-of-state sellers for use in this state, the churches and religious organizations are required to pay use tax. The use tax is an excise tax and not a property tax, and therefore, the provisions of Article XIII of the State Constitution have no application with respect to it. (Douglas Aircraft Co. Inc. v. Johnson, 13 Cal.2d 545.) 7/22/80.