Rev. & Tax. Code, § 6352 · Article 1. General Exemptions

Rev. & Tax. Code, § 6352

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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 tangible personal property the gross receipts from the sale of which, or the storage, use, or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.

Notes and commentary — not statutory text

History

Added by Stats. 1941, Ch. 36.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=6352.
Text hash: sha256 fab40c0cc793f38895166b6a1f71f0b7750b9a68098d0529b48c38fe8d6e6f3c
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 3 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 6352. Each shows the citation as that text prints it.

Revenue and Taxation Code

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