Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

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 210.0660

(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.)

210.0660 Parochial Schools. Use tax exemption extended to school districts for loan by retailers of tangible personal property for educational purposes does not extend to parochial schools because parochial schools are not "school districts" within the meaning of the law. School districts are public corporations while parochial schools are not. 12/2/69.