Is Cal. Rev. & Tax. Code § 6375.5 — General Exemptions still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6375.5 — General Exemptions

Cal. Rev. & Tax. Code § 6375.5

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2007-10-08
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) 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, new children’s clothing that is sold to a nonprofit organization for its distribution without charge to elementary schoolchildren.

Citator

Cal. Rev. & Tax. Code § 6375.5 — General Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.

(b) For purposes of this section, “nonprofit organization” means an organization that meets all of the following requirements:

(1) Is organized and operated for charitable purposes.

(2) Has exempt status under Section 23701d.

(3) Is engaged in the relief of poverty and distress.

(4) Distributes new children’s clothing principally as a matter of assistance to recipients in distressed financial conditions.