GroundRules
RTC § 6375.5
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 4. Exemptions [6351. - 6423.]
- ARTICLE 1. General Exemptions [6351. - 6380.]
(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 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 become operative on January 1, 2014.
Collected 2026-09-14T05:56:33Z. Source file · JSON