Revenue and Taxation Code section 6360

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.

Source: Section 6360, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6360.­ (updated Jan. 1, 1972; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 6360's source at ca​.gov