Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
690.0000 PUBLIC SCHOOLS EXEMPTION
690.0100 Vending Machines. Revenue and Taxation Code section 202.6 exempts personal property used exclusively in the performance of certain authorized activities by a student body organization acting pursuant to specific Education Code provisions. Education Code section 10702 authorizes student body organizations to sell food. The terms of Education Code section 10701 are met when the student body organization receives the receipts from vending machines. Assuming that the vending machines dispense material which can be classified as "food," the machines are personal property used exclusively in the performance of authorized activities and should, therefore, be exempt under section 202.6. The fact that the vending machine company may be profit-making does not disqualify the activity under the Education Code. LTA 4/4/1977 (No. 77/56).