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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


505.0000 Sales to the United States and Its Instrumentalities—Regulation 1614

Annotation 505.0440

(b) Agencies Not Qualifying for Exemption


505.0440 District Agricultural Association. A District Agricultural Association is an agency of the State of California, is not an instrumentality of the United States, and sales to such agencies are subject to sales tax. 8/7/52.