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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
530.0000 State and Political Subdivisions
Annotation 530.0220
530.0220 San Nicolas Island. The sales tax applies to the purchase of materials by construction contractors for the construction of improvements to real property on San Nicolas Island, the island being in the State of California. 7/22/57.