Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6363.10 — General Exemptions
Cal. Rev. & Tax. Code § 6363.10
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2021-07-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, menstrual hygiene products.
Citator
Cal. Rev. & Tax. Code § 6363.10 — General Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, menstrual hygiene products.
(b) For purposes of this section, “menstrual hygiene products” shall only include the following:
(1) Tampons.
(2) Sanitary napkins primarily designed and labeled for menstrual hygiene use.
(3) Menstrual sponges.
(4) Menstrual cups.