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BTLG Table of Contents > Transactions and Use Tax Annotations > 805.0000 Collection of Tax by Retailers > Annotation 805.0175

Transactions and Use Tax Annotations

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805.0000 Collection of Tax by Retailers—Regulation 1827

Annotation 805.0175

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805.0175 State Department of Education. The State Department of Education is not a separate entity, but is an agency of the State of California. Therefore, the Department of Education is a retailer engaged in business in districts throughout the state in which state offices are located. Therefore, it is required to collect district use taxes in all counties. 9/20/88.