{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6356","citation":"Rev. & Tax. Code, § 6356","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 4. Exemptions [6351. - 6423.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-4"},{"name":"ARTICLE 1. General Exemptions [6351. - 6380.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-4/article-1"}],"history":"Amended by Stats. 1985, Ch. 591, Sec. 4.","effective":null,"html":"<p>There are exempted from the sales tax the gross receipts from sales of vessels of more than 1,000 tons burden by the builders thereof.</p>","text":"There are exempted from the sales tax the gross receipts from sales of vessels of more than 1,000 tons burden by the builders thereof.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-exemptions-6356","source":"California Legislative Information bulk export (pubinfo)"}