2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 4 - Exemptions
ARTICLE 1 - General Exemptions
Section 6375.5.
(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.
(Repealed (in Sec. 1) and added by Stats. 2007, Ch. 317, Sec. 2. Effective October 8, 2007. Adding action operative January 1, 2008, by Sec. 4 of Ch. 317. Added section operative January 1, 2014, by its own provisions.)
