{"id":5713,"date":"2022-05-22T16:36:54","date_gmt":"2022-05-22T16:36:54","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=5713"},"modified":"2022-05-24T16:34:35","modified_gmt":"2022-05-24T16:34:35","slug":"revenue-and-taxation-code-rtc-6365","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6365\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 6365"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l3hitzcp-b9bfdfde477033fdd0617ddb04757c3b\">\n#top .av-special-heading.av-l3hitzcp-b9bfdfde477033fdd0617ddb04757c3b{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l3hitzcp-b9bfdfde477033fdd0617ddb04757c3b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l3hitzcp-b9bfdfde477033fdd0617ddb04757c3b .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l3hitzcp-b9bfdfde477033fdd0617ddb04757c3b av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 6365<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad\">\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchform_wrapper{\nborder-color:#edae44;\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #s.av-input-field{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon.avia-svg-icon svg:first-child{\nfill:#edae44;\nstroke:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l3hiv6zn-5265585c4aab5597ddec2a20e90df519 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\">(a)\u2002There 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, original works of art, which are:<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(1)\u2002Purchased by this state or any city, county, city and county, or other local governmental entity;<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002Purchased by any nonprofit organization operating any public museum for, and pursuant to contract with, any such governmental entity;<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(3)\u2002Purchased by any nonprofit organization which has qualified for exemption pursuant to\u00a0<span class=\"cite\">Section 23701d\u00a0<\/span>for one or more museums regularly open to the public not less than 20 hours per week for not less than 35 weeks of the calendar year and operated by the purchaser of such art or operated by another nonprofit organization which has qualified for exemption pursuant to\u00a0<span class=\"cite\">Section 23701d\u00a0<\/span>;<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(4)\u2002Purchased for donation and actually donated by delivery by the retailer pursuant to the instructions of the buyer to any such governmental entity, or nonprofit organization, and evidenced by a written transfer of title from the buyer to such governmental entity or nonprofitorganization\u2009\u00a0<span class=\"footnote-reference\">\u20091<\/span>\u2009<span class=\"added-material\">; \u2009or<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(5)\u2002Leased from one nonprofit organization to another nonprofit organization for 35 years or more, if both the lessor and lessee are nonprofit organizations as defined in either paragraph (2) or (3).<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(b)\u2002The exemption provided by this section shall apply only to works of art purchased to become part of the permanent collection of any of the following:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(1)\u2002A museum.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002A nonprofit corporation which has qualified for exemption pursuant to\u00a0<span class=\"cite\">Section 23701d\u00a0<\/span>; \u2009regularly loans not less than 85 percent of the value of its collection of works of art to one or more museums; \u2009and is required by its articles of incorporation to loan its works of art and is otherwise prohibited by its articles from making any private use of its works of art; \u2009provided, that the work of art for which the exemption is claimed pursuant to this section shall actually be placed on display at one or more museums in California for not less than 24 months during the three-year period commencing from the date of purchase.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(3)\u2002Any city, county, city and county, or other local governmental entity and this state which purchases<span class=\"added-material\">,<\/span>\u00a0commissions<span class=\"added-material\">, or leases from any such governmental entity<\/span>\u00a0public art for display to the public in buildings, parks, plazas, or other public places. \u2002These areas shall be open to the public not less than 20 hours per week for not less than 35 weeks of the calendar year.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(c)\u2002For purposes of this section, \u201c<span class=\"wordphrase\">work of art<\/span>\u201d means a work of visual art, including, but not limited to, a drawing, painting, mural, fresco, sculpture, mosaic, film, or photograph, a work of calligraphy, a work of graphic art (including, but not limited to, an etching, lithograph, offset print, silk screen, or a work of graphic art of like nature), crafts (including, but not limited to, crafts in clay, textile, fiber, wood, metal, plastic, glass,\u00a0<span class=\"added-material\">costume, dress, clothing, personal adornment,<\/span>\u00a0and like materials), or mixed media (including, but not limited to, a collage, assemblage, or any combination of the foregoing art media).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(d)\u2002For purposes of this section, a \u201c<span class=\"wordphrase\">museum<\/span>\u201d shall only include:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(1)\u2002A museum which has a significant portion of its space open to the public without charge;<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002A museum open to the public without charge for not less than six hours during any month the museum is open to the public; \u2009or<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(3)\u2002A museum which is open to a segment of the student or adult population without charge.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(e)\u2002For the purposes of this section, \u201c<span class=\"wordphrase\">permanent collection<\/span>\u201d as it applies to leases of original works of art, means a collection with a lease term of 35 years or more.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(f)<\/span>\u2002Any public entity or nonprofit organization claiming an exemption pursuant to this section shall maintain records, in such forms as prescribed by the board, sufficient to substantiate its claim. \u2002Such records shall include, but not be limited to, the date of purchase, the purchase price, the date the property was first brought into this state, and the dates and locations the work of art was on display at a museum.<\/p>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5713","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenue and Taxation Code - RTC 6365 - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-6365\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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