Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

805.0000 COLLECTION OF TAX BY RETAILERS—Regulation 1827

Annotation 805.1000

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.