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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 530.0220

Sales and Use Tax Annotations


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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.