California § 6359.45. 6359.45. (Amended by Stats. 1984, Ch. 1468, Sec. 1.)

California Statutes

§ 6359.45. — 6359.45. (Amended by Stats. 1984, Ch. 1468, Sec. 1.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 4. CHAPTER 4. Exemptions·Art. 1. ARTICLE 1. General Exemptions

(a)Any vending machine operator which is a nonprofit, charitable, or educational organization is a consumer of, and shall not be considered a retailer of, tangible personal property which sells at retail for fifteen cents ($0.15) or less and which is actually sold through a vending machine.

(b)Any library district, municipal library, or county library and any vendor making sales pursuant to a contract with a library district, municipal library, or county library is a consumer of, and shall not be considered a retailer of, photocopies which it sells at retail and which are actually sold through a coin-operated copy machine located at a library facility.

Free access — add to your briefcase to read the full text and ask questions with AI

(a)
Any vending machine operator which is a nonprofit, charitable, or educational organization is a consumer of, and shall not be considered a retailer of, tangible personal property which sells at retail for fifteen cents ($0.15) or less and which is actually sold through a vending machine.
(b)
Any library district, municipal library, or county library and any vendor making sales pursuant to a contract with a library district, municipal library, or county library is a consumer of, and shall
not be considered a retailer of, photocopies which it sells at retail and which are actually sold through a coin-operated copy machine located at a library facility.

California § 6359.45. (6359.45. (Amended by Stats. 1984, Ch. 1468, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.