Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales And Use Tax Law
CHAPTER 4. EXEMPTIONS
Article 1. General Exemptions
Note.—Stats. 1993, Ch. 881 (SB 671) which added Section 6377 provided that this section shall cease to be operative on January 1, 2001, or on January 1 of the earliest year thereafter, if the total employment in this state, as determined by the Employment Development Department on the preceding January 1, does not exceed by 100,000 jobs the total employment in this state on January 1, 1994. By January 1, 2003, the employment figure dropped below the 100,000 benchmark, and the statute was repealed effective January 1, 2004.