Section 6362.3 Of Article 1. General Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 1.

. There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of newspapers or periodicals, during the term of a prepaid subscription, if the subscription was entered into and paid for prior to July 15, 1991.