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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 6359.3


6359.3. Nonprofit veterans' organization not retailer of flags. Any nonprofit veterans' organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to flags of the United States of America which it sells, where the profits are used solely and exclusively in furtherance of the purposes of the nonprofit organization.

History—Added by Stats. 1961, p. 1157, in effect September 15, 1961. Stats. 1963, p. 2790, in effect September 20, 1963, completely revised this section. Stats. 1964, p. 193 (First Extra Session), in effect May 8, 1964, again revised this section. Stats. 1970, p. 2012, operative October 1, 1970, added paragraph (c). Stats. 1971, p. 3712, in effect December 14, 1971, operative January 1, 1972, deleted all reference to other nonprofit organizations as consumers of candy or other confectionery.