BlackletterCalifornia law

Revenue and Taxation Code § 6405

ARTICLE 3. Exemptions From Use Tax

Current as of September 28, 2026Rev. & Tax. Code, § 6405Official source ↗

Amended by Stats. 2007, Ch. 342, Sec. 1. Effective January 1, 2008.

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.