Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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W

610.0000 WORKS OF ART AND MUSEUM PIECES FOR PUBLIC DISPLAY —Regulation 1586

Annotation 610.3500

(c) MUSEUM PIECES

610.3500 Purchase of Artwork for Display in France. A California county purchased artwork as a gift for its "sister county" in France. The artwork was personally transported to France by members of the Board of Supervisors. The artwork, along with other items, was placed in an enclosed display case, located in France, in the "several hundred years old" county administration building which is open to the public.

This transaction does not qualify for the exemption provided in section 6365. In order to qualify pursuant to section 6365(b)(3), the "public place" must be located in California. It does not qualify under section 6365(b)(1) because the "county" administration building is not a "museum" despite the fact that it may be a historical landmark. A "museum" is "an institution for the acquisition, preservation, study, and exhibition of work of artistic, historical or scientific value." The building at issue is an administration building. 10/12/90.