California Revenue and Taxation Code

§ 6361

RTC § 6361 Effective Jun 1, 1990Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)Any organization listed or described in subdivision (b) is a consumer and shall not be considered a retailer within the provisions of this part, of food products, nonalcoholic beverages, or other tangible personal property made or produced by members of the organization provided, however, that the organization’s sales are made on an irregular or intermittent basis, and that the organization’s profits from those sales are used exclusively in furtherance of the purposes of the organization.

(b)For purposes of this section, “organization” includes any of the following:

(1)Any nonprofit organization which meets all of the following conditions:

…

Legislative history

Amended by Stats. 1990, Ch. 116, Sec. 1. Effective June 1, 1990.