Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

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Annotation 390.0020

390.0020 Applicability of Tax Generally. There are no statutory exemptions from either the sales tax or the use tax merely because the user of the property purchased is engaged in charitable activities, is a nonprofit organization, or enjoys certain privileges under property tax statutes or income tax statutes. Hence a charitable foundation which purchases property and takes delivery in California, such property to be used upon a ship engaged in professional teaching activities in foreign countries, is subject to the same rules regarding the applicability of sales and use taxes as any other individual or organization. 8/24/64.