Section 6359.45 Of Article 1. General Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 1.
6359.45
. (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.