California Revenue and Taxation Code 6362.3 – There are exempted from the taxes imposed by this part the gross …
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There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of newspapers or periodicals, during the term of a prepaid subscription, if the subscription was entered into and paid for prior to July 15, 1991.
(Added by Stats. 1991, Ch. 236, Sec. 3.3. Effective July 29, 1991.)
Terms Used In California Revenue and Taxation Code 6362.3
- Exempted from the taxes imposed by this part: as used in this article , means, in case of the sales tax, exempted from the computation of the amount of tax imposed. See California Revenue and Taxation Code 6351
- subscription: includes mark. See California Revenue and Taxation Code 18