Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0375.700

(a) IN GENERAL—DEFINITION

495.0375.700 Pollution Control Devices—Sale to California Governmental Agency. A manufacturer's sale of water pollution control systems to California governmental agencies are not exempt from sales tax. Under section 6010.10 the exclusion does not apply unless the seller qualifies as a participating party pursuant to Health and Safety Code section 44506, and the agency to whom the system is transferred is the California Pollution Control Financing Authority. 10/3/95.