{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6388.3","citation":"Rev. & Tax. Code, § 6388.3","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":"Added by Stats. 1985, Ch. 1152, Sec. 1.","effective":null,"html":"<p>The State Board of Equalization shall prepare and distribute a standard form or forms for the purchaser affidavit required by Sections <a href=\"/rtc/6388\">6388</a> and <a href=\"/rtc/6388.5\">6388.5</a>.</p>","text":"The State Board of Equalization shall prepare and distribute a standard form or forms for the purchaser affidavit required by Sections 6388 and 6388.5.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-sales-tax-6388-3","source":"California Legislative Information bulk export (pubinfo)"}