Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6362.3 — General Exemptions

Cal. Rev. & Tax. Code § 6362.3

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1991-07-29
Current through
Nov 2, 2026 (California Legislative Counsel)

There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of newspapers or periodicals, during the term of a prepaid subscription, if the subscription was entered into and paid for prior to July 15, 1991.

Citator

Cal. Rev. & Tax. Code § 6362.3 — General Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.

There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of newspapers or periodicals, during the term of a prepaid subscription, if the subscription was entered into and paid for prior to July 15, 1991.