Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 1.: PART 1. SALES AND USE TAXES/Ch. 4.: CHAPTER 4. Exemptions/Art. 1.: ARTICLE 1. General Exemptions/§ 6361.5.
California Statutes

§ 6361.5. — 6361.5. (Amended by Stats. 1988, Ch. 205, Sec. 1.)

California § 6361.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 4.CHAPTER 4. Exemptions
Art. 1.ARTICLE 1. General Exemptions

This text of California § 6361.5. (6361.5. (Amended by Stats. 1988, Ch. 205, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 6361.5. (2026).

Text

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.

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Legislative History

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

Nearby Sections

3
§ 6361.
6361. (Amended by Stats. 1990, Ch. 116, Sec. 1.)
§ 6361.1.
6361.1. (Amended by Stats. 2004, Ch. 183, Sec. 323.)
§ 6361.5.
6361.5. (Amended by Stats. 1988, Ch. 205, Sec. 1.)
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California § 6361.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6361.5..