{"code":"RTC","codeName":"Revenue and Taxation Code","section":"216","citation":"Rev. & Tax. Code, § 216","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 1. Taxation Base [201. - 287.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1"},{"name":"ARTICLE 1. Taxable and Exempt Property [201. - 242.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1/article-1"}],"history":"Amended by Stats. 1963, Ch. 1638.","effective":null,"html":"<p>The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational Rehabilitation pursuant to federal or state law is exempt from taxation.</p>","text":"The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational Rehabilitation pursuant to federal or state law is exempt from taxation.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxable-and-exempt-property-216","source":"California Legislative Information bulk export (pubinfo)"}