{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6403","citation":"Rev. & Tax. Code, § 6403","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 3. Exemptions From Use Tax [6401. - 6414.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-4/article-3"}],"history":"Amended by Stats. 1989, Ch. 1387, Sec. 1.   Effective October 2, 1989.","effective":"1989-10-02","html":"<p>The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section <a href=\"/rtc/170\">170</a>(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision (c) of Section <a href=\"/rtc/6366.4\">6366.4</a>, and uses the donated property exclusively for display purposes within a museum.</p>","text":"The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision (c) of Section 6366.4, and uses the donated property exclusively for display purposes within a museum.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-use-tax-6403","source":"California Legislative Information bulk export (pubinfo)"}