Revenue and Taxation Code section 6361.5

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.

Source: Section 6361.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6361.­5.­ (updated Jun. 23, 1988; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 6361.5's source at ca​.gov