Did specialized training centers count as private schools under the section 6363 school-meal exemption?

Plain-English summary

A deputy county counsel asked whether specialized training centers counted as private schools for the section 6363 school-meal rule. The source refers to an attached list of centers but does not reproduce it.

Tax counsel said they did not qualify. In the letter's view, private schools meant schools that substituted for public schools by providing equivalent education in subjects generally available in public schools.

The letter applied the principle that tax exemptions receive strict construction while still being interpreted reasonably.

Common questions

Did every private training institution count as a private school?

No. The source excluded the specialized training centers described in the request.

What kind of private school did the letter include?

One substituting for a public school and providing equivalent education in generally available public-school subjects.

Citations and references

• California Revenue and Taxation Code section 6363 (as cited)
• Sales and use tax Ruling 53(g) (as cited)

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/550-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/550-1340.pdf

Original ruling text

550.1340

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

December 5, 1963

Mr. R--- J. L--Deputy County Counsel
County of --Court House
---, California

E-XXXXX

Dear Mr. L---:
This is in reply to your letter of November 4, 1963, addressed to the attention of Robert G. Hamlin, Chief Counsel. Mr. Hamlin and I have discussed the problem and have conferred with Harry L. Say, Assistant Executive Secretary, Business Taxes. It is our opinion that the words “public or private schools” as used in section 6363 of the Sales and Use Tax Law upon which ruling 53(g) is based do not include such specialized training centers as your letter and the list attached thereto contemplate. These are not public schools, and we believe that the term “private schools” reasonably is interpreted as referring to those private schools which substitute for public schools in providing the equivalent education in subjects generally available in public schools. We believe that this position is consistent with the ruling of statutory construction that exemptions from taxation shall receive a strict construction which must at the same time be reasonable. In our opinion, the interpretation we have indicated herein meets this test. Very truly yours,

E. H. Stetson
Tax Counsel

EHS:fb
cc:

San Bernardino – District Administrator