{"data":{"id":"us-ca/rtc-6360","jurisdiction":"us-ca","citation":"RTC § 6360","heading":"","body":"Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section 214 is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to bracelets designed to commemorate American prisoners of war, which it distributes, whether or not a contribution is made to such organization, where the profits are used solely and exclusively in furtherance of the purposes of such organization.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a784ed6cb365a1cd9c8a4ba44776786025b02bb883f3243e6e3f26285b6399e3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6359.8","next":"us-ca/rtc-6360.1"},"notice":"GroundRules: Original legal text. Not legal advice."}