Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Sales And Use Tax Law

CHAPTER 4. EXEMPTIONS

Article 1. General Exemptions

Section 6360.1

6360.1. "Buddy Poppy." There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, a "Buddy Poppy" or any other symbolic, impermanent lapel pin that memorializes United States military veterans killed in foreign wars of the United States, by any corporation established by the Congress of the United States pursuant to Chapter 2301 (commencing with Section 23101) of Title 36 of the United States Code, or any of that corporation's subordinate state or territorial subdivisions, local chapters, posts, or auxiliaries.

History.—Added by Stats. 1995, Ch. 316, in effect August 3, 1995. Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007, substituted "2301 (commencing with Section 23101" for "7A (commencing with Section 111" after "pursuant to Chapter."

Note.—Stats. 1995, Ch. 316, expressed the Legislature's findings and declarations stating that the sale or use of Buddy Poppies is worthy of an exemption from sales and use taxation in recognition of the work done by the Veterans of Foreign Wars and others on behalf of disabled veterans. The Legislature also finds and declares that the "Buddy Poppy" program is one of the most successful and widely known fundraisers for disabled veterans. During 1993–94, 8,000,000 of the handcrafted flowers were sold, raising $1.6 million for veterans' rehabilitation, and children and youth programs nationwide.