Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827

Annotation 805.0175

805.0175 State Department of Education. The State Department of Education is not a separate entity, but is an agency of the State of California. Therefore, the Department of Education is a retailer engaged in business in districts throughout the state in which state offices are located. Therefore, it is required to collect district use taxes in all counties. 9/20/88.