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BTLG Table of Contents > Sales and Use Tax Annotations > N > 390.0000 Nonprofit Organizations > Annotation 390.0600

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N

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390.0000 Nonprofit Organizations

Annotation 390.0600

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390.0600 Sales Made Once a Week. An organization operating a concession stand at a weekly bingo establishment does not make sales on an "irregular or intermittent" basis. As explained in Revenue and Taxation Code section 6361, "irregular or intermittent" excludes activities conducted on a regularly scheduled basis. Therefore, the organization is not a consumer, but is the retailer of the products sold. 12/11/91.