Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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250.0000 FOREIGN CONSULS—Regulation 1619

Annotation 250.0060


250.0060 Foreign Students. Sales tax applies to sales of books and merchandise to foreign students by University of California students' store, even though paid for through the embassies in Washington, D.C. 10/1/63.