{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6405","citation":"Rev. & Tax. Code, § 6405","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. 2007, Ch. 342, Sec. 1.   Effective January 1, 2008.","effective":"2008-01-01","html":"<p>Notwithstanding Section <a href=\"/rtc/6246\">6246</a>, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in a foreign country by an individual from a retailer and personally hand-carried into this state from the foreign country within any 30-day period is exempt from the use tax. This section shall not apply to property sent or shipped to this state.</p>","text":"Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in a foreign country by an individual from a retailer and personally hand-carried into this state from the foreign country within any 30-day period is exempt from the use tax. This section shall not apply to property sent or shipped to this state.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-use-tax-6405","source":"California Legislative Information bulk export (pubinfo)"}