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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 530.0000 State and Political Subdivisions > Annotation 530.0060

Sales and Use Tax Annotations


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S

530.0000 State and Political Subdivisions

Annotation 530.0060

530.0060 County Welfare Departments. County welfare departments obtain breathing apparatus by lease and purchase for use by persons receiving aid under the California Public Assistance Medical Care program. Lessors of such apparatus are authorized to report tax measured by their receipts from the rental thereof and sellers are required to report tax on the gross receipts from the rental sale of such apparatus. 4/8/65.