California Revenue and Taxation Code ARTICLE 3 - Exemptions From Use Tax

• Section 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...
• Section 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) any property...
• Section 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...
• Section 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...
• Section 6405.
  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...
• Section 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...
• Section 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...
• Section 6408.
  The storage, use, or other consumption in this state of medical health information literature purchased by any organization formed and operated for charitable purposes which...
• Section 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 safety...
• Section 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...
• Section 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...
• Section 6412.
  (a) The storage, use, or other consumption in this state of qualified tangible personal property purchased by a qualified service member or a qualified service member’s...

Last modified: October 22, 2018