Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
530.0000 STATE AND POLITICAL SUBDIVISIONS
530.0280 Sharing Cost with Federal Government. Where the Federal Civil Defense Administration purchases equipment and bills the state or political subdivision for one-half the cost, no use tax is due. This is a purchase by the Federal Government, with the state or subdivision contributing one-half of the cost. If, however, the state or local government makes the purchase from California or out-of-state vendors, sales tax or use tax, as the case may be, is due. 11/7/55.