Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
530.0000 STATE AND POLITICAL SUBDIVISIONS
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.