Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

250.0000 FOREIGN CONSULS—Regulation 1619

Annotation 250.0150

(b) USE TAX

250.0150 International Organizations. While neither sales nor use tax applies to books and documents purchased from foreign governments, international organizations are not regarded as foreign governments but as entities separate and apart from the constituent member states. Generally, there are no exemptions or exclusions for sales made by international organizations.

However, the United Nations is unique in that, by treaty, it is not required to pay sales tax on its sales transactions. The treaty immunity, however, does not shelter purchases from the United Nations from the California use tax because the use tax is imposed directly on the purchasers. Thus, purchases made from the United Nations are subject to use tax. 6/8/90.