Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6375 — General Exemptions

Cal. Rev. & Tax. Code § 6375

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1989-10-02
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, tangible personal property made, prepared, assembled, or manufactured by organizations formed and operated for charitable purposes qualifying…

Citator

Cal. Rev. & Tax. Code § 6375 — 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, tangible personal property made, prepared, assembled, or manufactured by organizations formed and operated for charitable purposes qualifying for the exemption provided by Section 214 known as the “welfare exemption,” which are engaged in the relief of poverty and distress, and make the sales and donations as a matter of assistance to the purchasers and donees.