Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

560.0000 UNITED STATES, SALE BY—"SURPLUS PROPERTY"

Annotation 560.0245

560.0245 U.S. Customs Service. The sale by the U.S. Customs Service of a vessel forfeited to the U.S. Government is not subject to use tax. The U.S. Customs Service is an unincorporated agency of the United States and the property was not "surplus property" nor "contractor inventory," as discussed in Revenue and Taxation Code section 6402. 9/29/93.