California Revenue and Taxation Code 6361.5 – Any public or private school, school district, county office of …
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Any public or private school, school district, county office of education, or student organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to yearbooks and catalogs prepared for or by it and distributed to students.
(Amended by Stats. 1988, Ch. 205, Sec. 1. Effective June 23, 1988. Operative October 1, 1988, by Sec. 3 of Ch. 205.)
Terms Used In California Revenue and Taxation Code 6361.5
- County: includes city and county. See California Revenue and Taxation Code 15