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 250.0220

(b) USE TAX

250.0220. Purchases from International Organizations. Generally, there are no exemptions in the Sales and Use Tax Law for sales made by international organizations. They are not regarded as foreign governments, but as entities separate and apart from the constituent member states.

The United Nations is unique in that it is not required to pay sales tax on its sale transactions. This is because the United Nations is expressly immune from direct taxation, by treaty. However, the treaty immunity of the United Nations does not shelter purchasers from the California use tax, because the use tax is imposed directly on the purchaser. Thus, purchases made from the United Nations are subject to use tax.

Also, tax does apply to sales made by, or purchases made from, organizations whose members are states to the United States, i.e., sales made by the Multistate Tax Commission. 6/8/90.