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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 6375.5
Text of Section Operative Until January 1, 2014
6375.5. Sales of new children's clothing to a nonprofit organization. (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, new children's clothing that is sold to a nonprofit organization for its distribution without charge to individuals under 18 years of age.
(b) For purposes of this section, "nonprofit organization" means an organization which meets all of the following criteria:
(1) Is organized and operated for charitable purposes.
(2) Has exempt status under Section 23701d or 23701f.
(3) Furnishes new children's clothing principally as a matter of assistance to recipients in distressed financial conditions.
(c) This section shall remain in effect only until January 1, 2014, and as of that date is repealed.
History—Added by Stats. 1982, Ch. 708, in effect September 8, 1982, operative January 1, 1983. Stats. 2007, Ch. 317 (AB 538), in effect January 1, 2008, added subdivision letter designation "(a)" before first paragraph, substituted "that" for "which" after "children's clothing", and substituted "individuals … of age" for "elementary school children" after "charge to" therein; added subdivision letter designation (b) before former second paragraph; renumbered former subdivisions (a), (b), and (c) as (1), (2), and (3); deleted "Is engaged in the relief of poverty and distress." from former subdivision (c); deleted subdivision letter designation (d); substituted "Furnishes" for "Distributes" in former subdivision (d); and added new subdivision (c).
Text of Section Operative January 1, 2014
6375.5. Sales of new children's clothing to a nonprofit organization. (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, new children's clothing that is sold to a nonprofit organization for its distribution without charge to elementary schoolchildren.
(b) For purposes of this section, "nonprofit organization" means an organization that meets all of the following requirements:
(1) Is organized and operated for charitable purposes.
(2) Has exempt status under Section 23701d.
(3) Is engaged in the relief of poverty and distress.
(4) Distributes new children's clothing principally as a matter of assistance to recipients in distressed financial conditions.
(c) This section shall become operative on January 1, 2014.
History—Added by Stats. 2007, Ch. 317 (AB 538), in effect January 1, 2008.