Revenue and Taxation Code § 6381

ARTICLE 2. Exemptions From Sales Tax

Current as of September 28, 2026Rev. & Tax. Code, § 6381Official source ↗

Amended by Stats. 1986, Ch. 308, Sec. 15.

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 States, its unincorporated agencies and instrumentalities;

(b) Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;