California Revenue and Taxation Code ARTICLE 1 - General Exemptions

  • Section 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...
  • Section 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...
  • Section 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,...
  • Section 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...
  • Section 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...
  • Section 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.(Amended by...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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,...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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,...
  • Section 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...
  • Section 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...
  • Section 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, tangible...
  • Section 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...
  • Section 6359.8.
    When fruits or vegetables are shipped or transported in intrastate, interstate, or foreign commerce by common carriers, contract carriers, or proprietary carriers, as an incident...
  • Section 6360.
    Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section 214 is a consumer of, and...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 6370.
    (a) This section applies to each of the following:(1)  Nonprofit parent-teacher associations chartered by the California Congress of Parents, Teachers, and Students, Incorporated, and equivalent organizations...
  • Section 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 are authorized to...
  • Section 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,...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...

Last modified: October 22, 2018