{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2214","citation":"Rev. & Tax. Code, § 2214","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 4. LEVY OF TAX [2151. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4"},{"name":"CHAPTER 3. Reimbursement for Costs Mandated by the State [2201. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3"},{"name":"ARTICLE 1. Definitions [2201. - 2216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3/article-1"}],"history":"Added by Stats. 1973, Ch. 358.","effective":null,"html":"<p>“Sales tax exemption” means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section <a href=\"/rtc/7200\">7200</a>) of Division 2.</p>","text":"“Sales tax exemption” means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of Division 2.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-2214","source":"California Legislative Information bulk export (pubinfo)"}