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 505.0600

(b) AGENCIES NOT QUALIFYING FOR EXEMPTION

505.0600 Raisin Advisory Board and California Avocado Commission. Sales of personal property to the Raisin Advisory Board and the California Avocado Commission are subject to sales tax. They are both state Boards created pursuant to Food and Agricultural Code section 58841, not created pursuant to federal regulation. 12/4/90. (Am. 2008–1).