{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6381","citation":"Rev. & Tax. Code, § 6381","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 2. Exemptions From Sales Tax [6381. - 6396.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-4/article-2"}],"history":"Amended by Stats. 1986, Ch. 308, Sec. 15.","effective":null,"html":"<p>There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:</p><p>(a) The United States, its unincorporated agencies and instrumentalities;</p><p>(b) Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States; </p><p>(c) The American National Red Cross, its chapters and branches.</p>","text":"There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to: (a) The United States, its unincorporated agencies and instrumentalities; (b) Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States; (c) The American National Red Cross, its chapters and branches.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-sales-tax-6381","source":"California Legislative Information bulk export (pubinfo)"}