California Revenue and Taxation Code

§ 6408

RTC § 6408Div. 2 · Part 1 · Ch. 4 · Art. 3

Statute text

The storage, use, or other consumption in this state of medical health information literature purchased by any organization formed and operated for charitable purposes which qualifies for the exemption provided by Section 214 (known as the “welfare exemption”), which is engaged in the dissemination of medical health information, is exempted from the use tax; provided, however, that such purchases are made from a national office, or another branch of that national office, of the same organization.

Legislative history

Added by Stats. 1978, Ch. 26.