Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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495.0000 SALE

Annotation 495.0290


495.0290 Government Service Transactions. When property is furnished to members of the public by a governmental agency as required by law, there is not "bargained for" consideration and, therefore, there is no sale as defined by section 6006. Therefore, charges for printed material by the Judicial Council through the Department of General Services to the Superior Courts or by the individual Superior Courts to the private conservatorships are likewise nontaxable. Both transactions involving the Superior Court and the private conservatorships are regarded as government service transactions and not as sales, notwithstanding the fact that the transfer fees in the nature of cost reimbursement are paid in both instances. Sales tax applies to the sale made by the printer to the Judicial Council. 7/8/92.