California Revenue and Taxation Code 6379.8 – (a) There are exempted from the taxes imposed by this part the …
(a) 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, mailing lists, if the contract regarding that mailing list restricts the purchaser to a single use of the mailing list.
(b) For purposes of this section, “mailing list” means a written or printed list, series, set, group, or aggregation of names and addresses of, and occasionally, other information concerning persons, including, but not limited to, potential customers or donors, that is intended for use in circulating material by mail. A mailing list may be in the form of a manuscript list, directory, Cheshire tape, Dick tape, gummed labels, index cards, or other similar means of communication. “Mailing list” also includes a magnetic tape or similar device used to produce written or printed names and addresses by electronic or mechanical means.
Terms Used In California Revenue and Taxation Code 6379.8
- Contract: A legal written agreement that becomes binding when signed.
- 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
(Added by Stats. 1993, Ch. 498, Sec. 1. Effective September 27, 1993. Operative January 1, 1994, by Sec. 3 of Ch. 498.)