Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Transactions and Use Tax Annotations
805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827
805.1000 University of California. The University of California is an "instrumentality of the state" or a "constitutional department or function of state government," or a "statewide administrative agency." As such, it appears that the University of California is present in all areas of the state and for that reason is required to collect use tax in all of the transit districts. 12/20/82.