ARTICLE 2. Exemptions From Sales Tax

Article 2 added by Stats. 1941, Ch. 36.

§§ 6381–6396 · 11 sections

• § 6381 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…
• § 6384 Notwithstanding any other provision of law the tax imposed under this part shall apply to the gross receipts from the sale of any tangible personal property to…
• § 6385 (a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property, other than fuel and…
• § 6386 There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of tangible personal property to a holder…
• § 6387 There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property purchased for use solely…
• § 6388 Where a new or remanufactured truck, truck tractor, semitrailer, or trailer, any of which has an unladen weight of 6,000 pounds or more, or a new or…
• § 6388.3 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.
• § 6388.5 (a) Notwithstanding Section 6388, if a new, used, or remanufactured truck or a new, used, or remanufactured trailer or semitrailer, any of which has an unladen…
• § 6390 There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property (a) when such rentals…
• § 6391 There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property for any period of time…
• § 6396 There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property which, pursuant to the…