California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 1. SALES AND USE TAXES |
Chapter 4. Exemptions |
ARTICLE 2. Exemptions From Sales Tax |
Section 6381.
Latest version.
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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.
(Amended by Stats. 1986, Ch. 308, Sec. 15.)