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BTLG Table of Contents > Sales and Use Tax Annotations > C > 165.0000 Charitable Organizations > Annotation 165.0014

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C

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165.0000 Charitable Organizations—Regulation 1570

Annotation 165.0014

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165.0014 Churches and Religious Organizations. Sales and use taxes may legally be imposed upon churches and religious organizations. Thus, where churches and religious organizations purchase tangible personal property from out-of-state sellers for use in this state, the churches and religious organizations are required to pay use tax. The use tax is an excise tax and not a property tax, and therefore, the provisions of Article XIII of the State Constitution have no application with respect to it. (Douglas Aircraft Co. Inc. v. Johnson, 13 Cal.2d 545.) 7/22/80.