California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 6409

Official textleginfo.legislature.ca.gov

The storage, use, or other consumption in this state of health and safety educational materials and insignia routinely sold in connection with health and safety and first aid classes, purchased or sold by any national organization formed and operated for charitable purposes which qualifies for the exemption provided by Section 214 (known as the “welfare exemption”), which is engaged in the dissemination of health and safety information, is exempted from the use tax; provided, however, that such purchases are made from a national office or another branch or chapter of such national office of the same organization.

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Nearby sections (25 sections)
  1. 6388.5
  2. 6390
  3. 6391
  4. 6396
  5. 6401
  6. 6402
  7. 6403
  8. 6404
  9. 6405
  10. 6406
  11. 6407
  12. 6408
  13. 6409
  14. 6410
  15. 6411
  16. 6414
  17. 6421
  18. 6422.1
  19. 6423
  20. 6451
  21. 6452
  22. 6452.05
  23. 6452.1
  24. 6452.2
  25. 6453
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