California: Sales Tax Handbook

California:

Are Pollution Control Equipment subject to sales tax?

While California's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of pollution control equipment in California. To learn more, see a full list of taxable and tax-exempt items in California.

General Pollution Control Equipment

TAXABLE

In the state of California, exemptions apply to transfers between the California Pollution Control Financing Authority and any participating party of title to tangible personal property that constitutes a project or pollution control facility.

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