Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6352 — General Exemptions
Cal. Rev. & Tax. Code § 6352
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 6352 — General Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
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.