{"data":{"id":"us-ca/rtc-6361.5","jurisdiction":"us-ca","citation":"RTC § 6361.5","heading":"","body":"Any public or private school, school district, county office of education, or student organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to yearbooks and catalogs prepared for or by it and distributed to students.","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":"84d89bac31437552261c016d353d5718c473f049f3b1e1a8163454741acecc1a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6361.1","next":"us-ca/rtc-6362.3"},"notice":"GroundRules: Original legal text. Not legal advice."}