(a) 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, new childrenâs clothing that is sold to a nonprofit organization for its distribution without charge to elementary schoolchildren. (b) For purposes of this section, ânonprofit organizationâ means an organization that meets all of the following requirements: (1) Is organized and operated for charitable purposes. (2) Has exempt status under Section 23701d. (3) Is engaged in the relief of poverty and distress. (4) Distributes new childrenâs clothing principally as a matter of assistance to recipients in distressed financial conditions. (c) This section shall become operative on January 1, 2014.
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