California Revenue and Taxation Code

§ 6361.5

RTC § 6361.5 Effective Jun 23, 1988Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

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.

Legislative history

Amended by Stats. 1988, Ch. 205, Sec. 1. Effective June 23, 1988. Operative October 1, 1988, by Sec. 3 of Ch. 205.