Rev. & Tax. Code, § 6356.5 · Article 1. General Exemptions
Rev. & Tax. Code, § 6356.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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 consumption in this state of, farm equipment and machinery, and the parts thereof, purchased for use by a qualified person to be used primarily in producing and harvesting agricultural products.
(b) For purposes of this section, both of the following shall apply:
(1) “Qualified person” means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that uses farm equipment and machinery to assist this person in the lines of business described in this paragraph in producing and harvesting agricultural products.
(2) “Farm equipment and machinery” means implements of husbandry, as defined in Section 411.
(c) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(2) Notwithstanding subdivision (a), the exemption established by this section does not apply with respect to any tax levied pursuant to Sections 6051.2 and 6201.2, or pursuant to Section 35 of Article XIII of the California Constitution.
(d) The exemption provided by this section shall be effective starting September 1, 2001.
Notes and commentary — not statutory text
History
Amended by Stats. 2011, Ch. 727, Sec. 7. (AB 242) Effective January 1, 2012.
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§ionNum=6356.5.
- Text hash
- sha256 dc5b6f413399ed7d035be5425a42428e93e2651bd0ffa0dfd70cdf38334f409c
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
California Constitution
Revenue and Taxation Code
- Rev. & Tax. Code, § 411Printed as Section 411
- Rev. & Tax. Code, § 6051.2Printed as Sections 6051.2 and 6201.2
- Rev. & Tax. Code, § 6201.2Printed as Sections 6051.2 and 6201.2
- Rev. & Tax. Code, div. 2, pt. 1.5UNIFORM LOCAL SALES AND USE TAXESPrinted as Part 1.5 (commencing with Section 7200)
- Rev. & Tax. Code, div. 2, pt. 1.6TRANSACTIONS AND USE TAXESPrinted as Part 1.6 (commencing with Section 7251)
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