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.