{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6360","citation":"Rev. & Tax. Code, § 6360","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 4. Exemptions [6351. - 6423.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-4"},{"name":"ARTICLE 1. General Exemptions [6351. - 6380.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-4/article-1"}],"history":"Added by Stats. 1972, Ch. 1176.","effective":null,"html":"<p>Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section <a href=\"/rtc/214\">214</a> is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to bracelets designed to commemorate American prisoners of war, which it distributes, whether or not a contribution is made to such organization, where the profits are used solely and exclusively in furtherance of the purposes of such organization.</p>","text":"Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section 214 is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to bracelets designed to commemorate American prisoners of war, which it distributes, whether or not a contribution is made to such organization, where the profits are used solely and exclusively in furtherance of the purposes of such organization.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-exemptions-6360","source":"California Legislative Information bulk export (pubinfo)"}