Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

530.0000 STATE AND POLITICAL SUBDIVISIONS

Annotation 530.0320

530.0320 University of California. The University of California is considered a state agency within the meaning of Opinion of Attorney General 10478, dated February 3, 1936. Accordingly, transfers between the University of California and other state agencies are not "sales" and sales tax does not apply to the receipts of the transferor agency from the transferee agency. The tax does apply to the sale to the agency which makes the transfer to the other agency. The sale to the first agency is taxable as a retail sale because the agency is not buying the property for "resale" to the other agency. 3/13/67.