Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

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

Annotation 505.0360

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

505.0360 Unincorporated Agencies or Instrumentalities. Sales of tangible personal property to the following committees and boards are exempt sales to unincorporated agencies or instrumentalities of the United States under section 6381(a):

  • Almond Board of California
  • California Date Administrative Committee
  • California Desert Grape Administrative Committee
  • California Olive Committee
  • Cotton Board
  • Hass Avocado Board
  • Kiwi Fruit Administrative Committee
  • Lemon Administrative Committee
  • Mushroom Council
  • Navel Orange Administrative Committee
  • Nectarine Administrative Committee
  • Oregon-California Potato Committee
  • Prune Marketing Committee
  • Raisin Administrative Committee
  • Tokay Industry Committee
  • Valencia Orange Administrative Committee
  • Walnut Marketing Board

The following four agencies are commonly known as the "California Tree Fruit Agreement Control Committee:"

  • Pear Commodity Committee,
  • Peach Commodity Committee,
  • Plum Commodity Committee,
  • Winter Pear Control Committee.

4/25/89; 12/4/90; 3/8/91; 5/17/94. (Am. 2000–1; Am. 2008–1).