Section 6375.5.

(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 children's clothing that is sold to a nonprofit organization for its distribution without charge to individuals under 18 years of age.

(b) For purposes of this section, "nonprofit organization" means an organization which meets all of the following criteria:

(1) Is organized and operated for charitable purposes.

(2) Has exempt status under Section 23701d or 23701f.

(3)  Furnishes new children's clothing principally as a matter of assistance to recipients in distressed financial conditions.

(c) This section shall remain in effect only until January 1, 2014, and as of that date is repealed.

(Amended by Stats. 2007, Ch. 317, Sec. 1. Effective October 8, 2007. Operative January 1, 2008, by Sec. 4 of Ch. 317. Repealed as of January 1, 2014, by its own provisions. See later operative version added by Sec. 2 of Ch. 317.)