CHAPTER 4. Exemptions [6351. - 6423.]
Chapter 4 added by Stats. 1941, Ch. 36.
§§ 6351–6423 · 115 sections
ARTICLE 1. General Exemptions §§ 6351–6380 · 89 sections
- § 6351 “Exempted from the taxes imposed by this part,” as used in this article, means, in case of the sales tax, exempted from the computation of the amount of tax…
- § 6352 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of tangible…
- § 6353 There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other…
- § 6354 There are exempted from the taxes imposed by this part, the gross receipts from the sales of commemorative “California Gold” medallions produced and sold in…
- § 6355 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in bulk of monetized bullion, nonmonetized gold or silver bullion,…
- § 6356 There are exempted from the sales tax the gross receipts from sales of vessels of more than 1,000 tons burden by the builders thereof.
- § 6356.5 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or other consumption in this state…
- § 6356.6 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or other consumption in this state…
- § 6357 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of motor…
- § 6357.1 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
- § 6357.3 (a) On and after July 1, 2011, there are exempted from the taxes imposed by Sections 6051.8 and 6201.8, the gross receipts from the sale in this state of, and…
- § 6357.5 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, fuel and…
- § 6357.7 (a) On and after July 1, 2010, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use,…
- § 6358 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this…
- § 6358.1 (a) There are exempted from taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of either…
- § 6358.2 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of wood…
- § 6358.4 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this…
- § 6358.5 (a) (1) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption…
- § 6359 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
- § 6359.1 There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and storage, use, or other consumption in this state, of hot…
- § 6359.2 (a) Except as otherwise provided in Sections 6359.4, 6359.45, 6363, and 6370, for the year beginning on January 1, 1988, and ending on December 31, 1988, 77…
- § 6359.3 Any nonprofit veterans’ organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to flags of the…
- § 6359.4 (a) Any vending machine operator is a consumer of, and shall not be considered a retailer of, food products which sell at retail for fifteen cents ($0.15) or…
- § 6359.45 (a) Any vending machine operator which is a nonprofit, charitable, or educational organization is a consumer of, and shall not be considered a retailer of,…
- § 6359.7 As incidental to the exemption provided for in Section 6359, there are exempted from the taxes imposed by this part the gross receipts from the sale of and the…
- § 6359.8 When fruits or vegetables are shipped or transported in intrastate, interstate, or foreign commerce by common carriers, contract carriers, or proprietary…
- § 6360 Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section 214 is a consumer…
- § 6360.1 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this…
- § 6361 (a) Any organization listed or described in subdivision (b) is a consumer and shall not be considered a retailer within the provisions of this part, of food…
- § 6361.1 (a) Any qualified organization is a consumer of, and shall not be considered a retailer of, tangible personal property if all of the following conditions are…
- § 6361.5 Any public or private school, school district, county office of education, or student organization is a consumer of, and shall not be considered a retailer…
- § 6362.3 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of…
- § 6362.4 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease of, and the storage, use, or other consumption in this… see note
- § 6362.5 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease of, and the storage, use, or other consumption in this…
- § 6362.7 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption in this state, of…
- § 6362.8 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption in this state, of…
- § 6363 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, meals…
- § 6363.2 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this…
- § 6363.3 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
- § 6363.4 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
- § 6363.5 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in this state of, meals…
- § 6363.6 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, meals…
- § 6363.7 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this…
- § 6363.8 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in this state of, meals…
- § 6363.9 On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use,…
- § 6363.10 (a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage,…
- § 6364 There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of and the storage, use, or other consumption in this…
- § 6364.5 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
- § 6365 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in this state of,…
- § 6366 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
- § 6366.1 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption in this state of…
- § 6366.2 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of any…
- § 6366.3 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use or other consumption in this state of…
- § 6366.4 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
- § 6366.5 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
- § 6367 There are exempted from the taxes imposed by this part the gross receipts from occasional sales of tangible personal property and the storage, use, or other…
- § 6368 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of…
- § 6368.1 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption in this state of…
- § 6368.2 (a) On or after January 1, 2023, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage,…
- § 6368.5 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of rail…
- § 6368.7 There are exempted from the taxes imposed by this part, the gross receipts from the sale and the storage, use, or other consumption of passenger transportation…
- § 6368.9 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
- § 6369 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
- § 6369.1 There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use or other consumption, in this state of…
- § 6369.2 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of…
- § 6369.4 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of items…
- § 6369.5 There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of any…
- § 6369.6 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in…
- § 6369.7 (a) On and after January 1, 2019, and before January 1, 2025, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and…
- § 6370 (a) This section applies to each of the following: (1) Nonprofit parent-teacher associations chartered by the California Congress of Parents, Teachers, and…
- § 6370.2 (a) On and after April 1, 2024, and before April 1, 2029, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state…
- § 6370.5 (a) This section applies to nonprofit associations and equivalent organizations performing auxiliary services to any city or county museum in the state, which…
- § 6371 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, medical…
- § 6372 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, a digital… see note
- § 6372.1 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, a digital… see note
- § 6373 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of…
- § 6374 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage use or other consumption in this state, of meals and…
- § 6375 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of,…
- § 6375.5 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
- § 6376 (a) From December 1, 1989 to December 31, 1990, there are exempted from 5 percent of the taxes imposed by this part, the gross receipts from the sale of and…
- § 6376.1 (a) On and after July 15, 1991, there is exempted from the taxes imposed by this part an amount equal to an amount that is attributable to a 1/4 percent rate…
- § 6376.2 From July 1, 1993, to the date on which the taxes imposed by Sections 6051.6 and 6201.6 cease to be operative, there are exempted from the taxes imposed by…
- § 6376.5 There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of meals…
- § 6377.1 (a) Except as provided in subdivision (e), on or after July 1, 2014, and before July 1, 2030, there are exempted from the taxes imposed by this part the gross…
- § 6378 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
- § 6379 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of any…
- § 6379.5 There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of…
- § 6379.8 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
- § 6380 (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of,…
ARTICLE 2. Exemptions From Sales Tax §§ 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…
ARTICLE 3. Exemptions From Use Tax §§ 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…
ARTICLE 4. Exemption Certificates §§ 6421–6423 · 3 sections
- § 6421 (a) If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the…
- § 6422.1 The board may provide for exemption certificates and other tax clearance certificates to be issued by it or by retailers selling vehicles as defined in Article…
- § 6423 (a) A purchaser certifying under subparagraph (B) of paragraph (4) of subdivision (c) of Section 6011 or subparagraph (B) of paragraph (4) of subdivision (c)…