Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6379.5 — General Exemptions
Cal. Rev. & Tax. Code § 6379.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1986-09-30
- 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 catalogs, letters, circulars, brochures, and pamphlets consisting substantially of printed sales messages for goods and services printed to the…
Citator
Cal. Rev. & Tax. Code § 6379.5 — 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 catalogs, letters, circulars, brochures, and pamphlets consisting substantially of printed sales messages for goods and services printed to the special order of the purchaser and mailed or delivered by the seller, the seller’s agent, or a mailing house, acting as the agent for the purchaser, through the United States Postal Service or by common carrier to any other person at no cost to that person who becomes the owner thereof.