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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 4. Exemptions
Article 1. General Exemptions
Section 6370
6370. Parent-teacher associations. (a) This section applies to each of the following:
(1) Nonprofit parent-teacher associations chartered by the California Congress of Parents, Teachers, and Students, Incorporated, and equivalent organizations performing the same type of service for public or private schools and authorized to operate within the school by the governing authority of the school.
(2) Nonprofit parent cooperative nursery schools.
(3) Nonprofit associations commonly called The Friends of the Library, and equivalent organizations performing auxiliary services to any library district, municipal library, or county library in the state, which are authorized to operate within the library by the governing authority of the library.
(b) An organization described in subdivision (a) is a consumer of, and shall not be considered a retailer within the provisions of this part with
respect to, tangible personal property which it sells, if the profits are used exclusively in furtherance of the purposes of the organization.
(c) This section shall not be applicable to the state or any of its political subdivisions.
History—Added by Stats. 1978, Ch. 39, operative July 1, 1978. Stats. 1979, Ch. 765, operative January 1, 1980, added (2). Stats. 1987, Ch. 1213, effective September 27, 1987, operative January 1, 1988, in paragraph (a) added "each of the following" after "to", substituted "Parents, Teachers, and Students", for "P.T.A." renumbered former (2) as (3), and added new (2), in paragraph (b) substituted "if" for "provided".