California Revenue and Taxation Code

§ 6361.1

RTC § 6361.1 Effective Jan 1, 2005Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)Any qualified organization is a consumer of, and shall not be considered a retailer of, tangible personal property if all of the following conditions are met:

(1)The tangible personal property is of a handcrafted or artistic nature and is designed, created, or made by either individuals with developmental disabilities or children with severe emotional disturbances who are members of, or receive services from, the qualified organization.

(2)The price of each item of tangible personal property sold does not exceed twenty dollars ($20).

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Legislative history

Amended by Stats. 2004, Ch. 183, Sec. 323. Effective January 1, 2005.