Revenue and Taxation Code section 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.

Source: Section 6359.45, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6359.­45.­ (updated Sep. 26, 1984; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 6359.45's source at ca​.gov