Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 390.0070

390.0070 Football League for Boys. A boys football league does not qualify for an exemption under Revenue and Taxation Code section 6361 when it excludes girls from participation in its tackle football program. The special status as a "statutory consumer" is available only to such nonprofit organizations which do not discriminate on the basis of race, sex, nationality, or religion. The fact that the League's policy of excluding girls may not violate equal protection and due process standards of the United States or California Constitutions is irrelevent to a proper interpretation of the statute. 1/4/77.