Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6361.5 — General Exemptions

Cal. Rev. & Tax. Code § 6361.5

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1988-06-23
Current through
Nov 2, 2026 (California Legislative Counsel)

Any public or private school, school district, county office of education, or student organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to yearbooks and catalogs prepared for or by it and distributed to students.

Citator

Cal. Rev. & Tax. Code § 6361.5 — General Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.

Any public or private school, school district, county office of education, or student organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to yearbooks and catalogs prepared for or by it and distributed to students.