California Revenue and Taxation Code

§ 6365

RTC § 6365 Effective Sep 14, 2006Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(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, original works of art, which are:

(1)Purchased by this state or any city, county, city and county, or other local governmental entity;

(2)Purchased by any nonprofit organization operating any public museum for, and pursuant to contract with, any such governmental entity;

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Legislative history

Amended by Stats. 2006, Ch. 281, Sec. 1. Effective September 14, 2006. Operative January 1, 2007, by Sec. 3 of Ch. 281.