Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614

Annotation 505.0070

(a) IN GENERAL—AGENCIES QUALIFYING FOR SALES TAX EXEMPTION

505.0070 Car Rentals by Federal Employees. California sales tax does not apply to automobile rentals made to employees of the United States government traveling on government business if the vehicle was rented under a General Services Administration rental contract. It is immaterial for tax purposes whether the federal government is billed directly or the employee pays the bill and is later reimbursed. 9/2/76.