Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 4. Exemptions

Article 1. General Exemptions

Section 6379.5

6379.5. Printed sales messages for goods and services printed to the special order of the purchaser. 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.

History—Added by Stats. 1986, Ch. 1515, operative on January 1, 1987.

Note.—Stats. 1986, Ch. 1515, required that on or after January 1, 1991, the Legislative Analyst shall conduct a study of the effects of the exemption provided by this act on the state's printing industry during the four preceding years. The study shall include an estimate of the revenue effect, a discussion of whether the exemption has assisted the California printing industry in increasing its share of the direct mail and catalog market, and recommendations for any necessary modifications in the governing statute. The Legislative Analyst shall report to the Legislature on the results of this study no later than June 30, 1991.