Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
390.0000 NONPROFIT ORGANIZATIONS
390.0060 Film Shown in California. A nonprofit educational organization is not exempt from the use tax imposed on the purchase price of new film and tape shipped to California television stations. The use tax is not a property tax and is thus not subject to the exemption clause applicable to property taxes with respect to nonprofit organizations in the California Constitution. 1/22/65.