California Revenue and Taxation Code Section 216

CA Rev & Tax Code § 216 (2017)  

The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational Rehabilitation pursuant to federal or state law is exempt from taxation.

(Amended by Stats. 1963, Ch. 1638.)

Last modified: October 25, 2018