Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570

Annotation 165.0600

165.0600 Welfare Exemption from Property Taxation. One of the conditions to be fulfilled to be a charitable organization under Regulation 1570 is that the organization must qualify for the "welfare exemption" from property taxation provided by section 214 of the Revenue and Taxation Code. A thrift store operation can only qualify for the exemption from property taxation when there is rehabilitation taking place on the premises. Rehabilitation means an on-going program of taking disadvantaged persons and employing them in the whole process of the operation with a view toward a goal of establishing that person in society at large. The fact that the funds from a thrift store operation generate revenue for a disconnected charity is not sufficient to qualify for the sales tax exemption. 8/26/80.