ARTICLE 3. Exemptions From Use Tax
Article 3 added by Stats. 1941, Ch. 36.
§§ 6401–6414 · 12 sections
- § 6401 The storage, use, or other consumption in this state of property, the gross receipts from the sale of which the purchaser establishes to the satisfaction of…
- § 6402 The storage, use or other consumption in this State of property purchased from any unincorporated agency or instrumentality of the United States, except (a)…
- § 6403 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…
- § 6404 (a) The loan by any retailer of any tangible personal property to any school district for an educational program conducted by the district is exempt from the…
- § 6405 Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property…
- § 6406 A credit shall be allowed against, but shall not exceed, the taxes imposed on any person by Chapter 3 (commencing with Section 6201) of this part, by any…
- § 6407 The possession of, or the exercise of any right or power over, tangible personal property under a lease of such property is exempt from the use tax for any…
- § 6408 The storage, use, or other consumption in this state of medical health information literature purchased by any organization formed and operated for charitable…
- § 6409 The storage, use, or other consumption in this state of health and safety educational materials and insignia routinely sold in connection with health and…
- § 6410 The storage, use, or other consumption in this state of new or used trailers or semitrailers which involves the moving or operation laden of those trailers or…
- § 6411 (a) The storage, use, or other consumption in this state of tangible personal property becoming a component part of any railroad equipment in the course of…
- § 6414 (a) The storage, use, or other consumption in this state of medicinal cannabis or medicinal cannabis product shall be exempt from the use tax in either of the…