§ 783.

EXEMPTIONS

Nothing in this Article shall be construed as imposing a tax upon the access lines of:

a.

A customer receiving Lifeline service; or

b.

A service supplier; or

c.

Coin-operated telephones; or

d.

A nonprofit hospital which is exempt from federal income tax under Section 501(a) of the United States Code; or

e.

A nonprofit educational organization which is exempt from income tax under Section 501(a) of the United States Code; or

f.

Any person when imposition of such tax upon that person would violate the Constitution of the United States or that of the State of California or preemptive Federal or State law.

History

(Added by Proposition O, § 2, 11/4/2008)

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