Cal. RTC § 6409
This is the official text of Cal. RTC § 6409, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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