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BTLG Table of Contents > Sales and Use Tax Annotations > N > 390.0000 Nonprofit Organizations > Annotation 390.0920

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390.0000 Nonprofit Organizations

Annotation 390.0920

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390.0920 Nonprofit Youth Organization. Although a youth organization has tax exempt status for federal and state income tax purposes, California law does not provide a general, blanket exemption from tax for sales and use tax purposes. This means that a retail sale of tangible personal property to or by such organization will be subject to tax measured by the full selling price unless specifically exempt or excluded by statute. 5/24/95.