Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales And Use Tax Law
CHAPTER 4. EXEMPTIONS
Article 3. Exemptions from Use Tax
6409. Health and safety materials. The storage, use, or other consumption in this state of health and safety educational materials and insignia routinely sold in connection with health and safety and first aid classes, purchased or sold by any national organization formed and operated for charitable purposes which qualifies for the exemption provided by Section 214 (known as the "welfare exemption"), which is engaged in the dissemination of health and safety information, is exempted from the use tax; provided, however, that such purchases are made from a national office or another branch or chapter of such national office of the same organization.
History.—Added by Stats. 1978, Ch. 26, effective March 3, 1978.