California Code
ARTICLE 1 - General Exemptions
Section 6379.5.

6379.5. 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 catalogs, letters, circulars, brochures, and pamphlets consisting substantially of printed sales messages for goods and services printed to the special order of the purchaser and mailed or delivered by the seller, the seller’s agent, or a mailing house, acting as the agent for the purchaser, through the United States Postal Service or by common carrier to any other person at no cost to that person who becomes the owner thereof.

(Added by Stats. 1986, Ch. 1515, Sec. 1. Effective September 30, 1986. Operative January 1, 1987, by Sec. 4 of Ch. 1515.)

Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 1 - SALES AND USE TAXES

CHAPTER 4 - Exemptions

ARTICLE 1 - General Exemptions

Section 6356.5.

Section 6356.6.

Section 6357.1.

Section 6357.3.

Section 6357.4.

Section 6357.5.

Section 6357.7.

Section 6358.1.

Section 6358.2.

Section 6358.4.

Section 6358.5.

Section 6359.1.

Section 6359.2.

Section 6359.3.

Section 6359.4.

Section 6359.45.

Section 6359.7.

Section 6359.8.

Section 6360.1.

Section 6361.1.

Section 6361.5.

Section 6362.3.

Section 6362.5.

Section 6362.7.

Section 6362.8.

Section 6363.2.

Section 6363.3.

Section 6363.4.

Section 6363.5.

Section 6363.6.

Section 6363.7.

Section 6363.8.

Section 6363.9.

Section 6363.10.

Section 6364.5.

Section 6366.1.

Section 6366.2.

Section 6366.3.

Section 6366.4.

Section 6366.5.

Section 6368.1.

Section 6368.2.

Section 6368.5.

Section 6368.7.

Section 6368.8.

Section 6368.9.

Section 6369.1.

Section 6369.2.

Section 6369.4.

Section 6369.5.

Section 6369.6.

Section 6369.7.

Section 6370.5.

Section 6375.5.

Section 6376.1.

Section 6376.2.

Section 6376.5.

Section 6377.1.

Section 6379.5.

Section 6379.8.