California Revenue and Taxation Code Section 6368.5

CA Rev & Tax Code § 6368.5 (2017)  

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 freight cars for use in interstate or foreign commerce.

(Added by Stats. 1963, Ch. 749.)

Last modified: October 25, 2018