Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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590.0000 VENDING MACHINE OPERATORS—Regulation 1574

Annotation 590.0033

590.0033 Copies Sold by School Libraries. California State University and Community College libraries are not "library districts, county or municipal libraries" for purposes of Regulation 1574(b)(1)(A). Private college libraries are also not within the scope of the above Regulation since these are privately established and administered. They are not established pursuant to the guidelines in the Education Code for the formation of a "library district" or a "municipal county library." 2/24/86.