Rev. & Tax. Code, § 6381 · Article 2. Exemptions From Sales Tax
Rev. & Tax. Code, § 6381
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:
(a) The United States, its unincorporated agencies and instrumentalities;
(b) Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;
(c) The American National Red Cross, its chapters and branches.
Notes and commentary — not statutory text
History
Amended by Stats. 1986, Ch. 308, Sec. 15.
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=6381.
- Text hash
- sha256 289247bcf6bc18351cd1f2feb7f92f7a22833b010a9a84f8918bad028868f3f6
- 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 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 6381. Each shows the citation as that text prints it.
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.