Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
415.0300 State Universities. Sales by one state university to another are not "sales" for sales and use tax purposes. The universities are part of a single legal entity (Cal. Educ. Code sections 66,000 et. seq.) On the other hand, sales by state universities to private colleges or community colleges are taxable unless otherwise exempt. 7/9/85.