Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6360 — General Exemptions
Cal. Rev. & Tax. Code § 6360
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 6360 — General Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
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.