Cal. Rev. & Tax. Code § 6375.5
General Exemptions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2013
As of January 1, 2011
(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 individuals under 18 years of age.
(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.
(b) For purposes of this section, “nonprofit organization” means an organization which meets all of the following criteria: (1) Is organized and operated for charitable purposes. (2) Has exempt status under Section 23701d or 23701f. (3) Furnishes new children’s clothing principally as a matter of assistance to recipients in distressed financial conditions.
(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.
(c) This section shall remain in effect only until January 1, 2014, and as of that date is repealed.
(c) This section shall become operative on January 1, 2014.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.