Section 6370 Of Article 1. General Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 1.
6370
. (a) This section applies to each of the following:
(1) Nonprofit parent-teacher associations chartered by the
California Congress of Parents, Teachers, and Students, Incorporated,
and equivalent organizations performing the same type of service for
public or private schools and authorized to operate within the
school by the governing authority of the school.
(2) Nonprofit parent cooperative nursery schools.
(3) Nonprofit associations commonly called The Friends of the
Library, and equivalent organizations performing auxiliary services
to any library district, municipal library, or county library in the
state, which are authorized to operate within the library by the
governing authority of the library.
(b) An organization described in subdivision (a) is a consumer of,
and shall not be considered a retailer within the provisions of this
part with respect to, tangible personal property which it sells, if
the profits are used exclusively in furtherance of the purposes of
the organization.
(c) This section shall not be applicable to the state or any of
its political subdivisions.