California Revenue and Taxation Code ARTICLE 2 - Exemptions From Sales Tax

• Section 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...
• Section 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...
• Section 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...
• Section 6385.a.
  (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...
• Section 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...
• Section 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...
• Section 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...
• Section 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.(Added by...
• Section 6388.5.
  Notwithstanding Section 6388, whenever a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that has been manufactured or...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018