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Cal. Rev. & Tax. Code § 6010.3

General Provisions and Definitions

Known as the Sales and Use Tax Law

The act spans §§ 6001–6024 (65 sections).

Applied in 1 court decision — leading case Houghton Mifflin Co. v. State Tax Commission (1977)

Most recently applied in Houghton Mifflin Co. v. State Tax Commission (December 1977)

Added by Stats. 1968, Ch. 1061.

“Sale” and “purchase,” for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or reproduction proofs thereof for use in the preparation of printed matter, or (b) the fabrication or transfer of such reproduction proofs or impressed mats when the fabrication is for, and the transfer is to, a printer or publisher for use in printing.

The foregoing provisions shall not apply to the fabrication or transfer of a “pasteup,” “mechanical” or “assembly” of which a reproduction proof is a component part.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.