Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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D

210.0000 DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE—General—Regulation 1669

Annotation 210.0630

(b) LOANS TO SCHOOLS AND SCHOOL DISTRICTS—FOR EDUCATIONAL PURPOSES

(Note: Section 6404, extends exemption to loans, under certain conditions, of motor vehicles to the California State Colleges, the University of California, private or parochial secondary schools, and certain institutions instructing disabled veterans in the operation of specially equipped vehicles.)

210.0630 Loan of Boats to University. The loan by a retailer of property other than a motor vehicle to the California State University does not qualify for exemption from use under Revenue and Taxation code section 6404. 6/7/94.