Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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N

390.0000 NONPROFIT ORGANIZATIONS

Annotation 390.0600

390.0600 Sales Made Once a Week. An organization operating a concession stand at a weekly bingo establishment does not make sales on an "irregular or intermittent" basis. As explained in Revenue and Taxation Code section 6361, "irregular or intermittent" excludes activities conducted on a regularly scheduled basis. Therefore, the organization is not a consumer, but is the retailer of the products sold. 12/11/91.