Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6408 — Exemptions From Use Tax

Cal. Rev. & Tax. Code § 6408

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

The storage, use, or other consumption in this state of medical health information literature purchased by any organization formed and operated for charitable purposes which qualifies for the exemption provided by Section 214 (known as the “welfare exemption”), which is engaged in the…

Citator

Cal. Rev. & Tax. Code § 6408 — Exemptions From Use Tax is in force in the current edition of the Code, and nothing recorded condemns it.

The storage, use, or other consumption in this state of medical health information literature purchased by any organization formed and operated for charitable purposes which qualifies for the exemption provided by Section 214 (known as the “welfare exemption”), which is engaged in the dissemination of medical health information, is exempted from the use tax; provided, however, that such purchases are made from a national office, or another branch of that national office, of the same organization.