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BTLG Table of Contents > Sales and Use Tax Annotations > S > 530.0000 State and Political Subdivisions > Annotation 530.0280

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530.0000 State and Political Subdivisions

Annotation 530.0280

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530.0280 Sharing Cost with Federal Government. Where the Federal Civil Defense Administration purchases equipment and bills the state or political subdivision for one-half the cost, no use tax is due. This is a purchase by the Federal Government, with the state or subdivision contributing one-half of the cost. If, however, the state or local government makes the purchase from California or out-of-state vendors, sales tax or use tax, as the case may be, is due. 11/7/55.