BlackletterCalifornia law

Revenue and Taxation Code § 6361.5

ARTICLE 1. General Exemptions

Current as of September 28, 2026Rev. & Tax. Code, § 6361.5Official source ↗

Amended by Stats. 1988, Ch. 205, Sec. 1. Effective June 23, 1988. Operative October 1, 1988, by Sec. 3 of Ch. 205.

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.