Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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F

250.0000 FOREIGN CONSULS—Regulation 1619

Annotation 250.0075

(a) SALES TAX

250.0075 Olympic Games. The California Legislature has made no concessions or special exemptions from tax regarding equipment to be used in the Olympic Games. Participating teams fully sponsored by foreign governments are not immune from California taxes. The exemption applicable to certain consular officers, Regulation 1619, does not extend to Olympic teams. 4/26/83.