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BTLG Table of Contents > Sales and Use Tax Annotations > N > 390.0000 Nonprofit Organizations > Annotation 390.0040

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N

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390.0000 Nonprofit Organizations

Annotation 390.0040

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390.0040 Applicability of Tax Generally. Retail sales by a nonprofit foundation made in California are subject to sales tax, even though the foundation is headquartered or incorporated outside the state. There is no tax exemption for a nonprofit organization. 2/20/63.