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 250.0095


250.0095 Sales—Consular Officers Serving in Third Country. California sales tax does not apply to the sale of tangible personal property to consular officers and their families residing in the state, pursuant to treaty or other diplomatic agreement. However, sales in California to foreign consular officers serving in a country other than the United States are not exempt. 8/6/76.