Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6359.45 — General Exemptions
Cal. Rev. & Tax. Code § 6359.45
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1984-09-26
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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.
Citator
Cal. Rev. & Tax. Code § 6359.45 — General Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
(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.