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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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505.0000 Sales to the United States and Its Instrumentalities—Regulation 1614
Annotation 505.0070
(a) In General—Agencies Qualifying for Sales Tax Exemption
505.0070 Car Rentals by Federal Employees. California sales tax does not apply to automobile rentals made to employees of the United States government traveling on government business if the vehicle was rented under a General Services Administration rental contract. It is immaterial for tax purposes whether the federal government is billed directly or the employee pays the bill and is later reimbursed. 9/2/76.