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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.