Cal. Revenue and Taxation Code § 6360
Cal. Revenue and Taxation Code § 6360
California · California Revenue and Taxation Code · Status: effective
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- Citation
- Cal. Revenue and Taxation Code § 6360, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/918525
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Full text
Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section 214 is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to bracelets designed to commemorate American prisoners of war, which it distributes, whether or not a contribution is made to such organization, where the profits are used solely and exclusively in furtherance of the purposes of such organization.