Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6369.2 — General Exemptions
Cal. Rev. & Tax. Code § 6369.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1992-09-14
- 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 wheelchairs, crutches, canes, quad canes, white canes used by the legally blind, and walkers, and replacement parts for these devices, when sold…
Citator
Cal. Rev. & Tax. Code § 6369.2 — 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 wheelchairs, crutches, canes, quad canes, white canes used by the legally blind, and walkers, and replacement parts for these devices, when sold to an individual for the personal use of that individual as directed by a physician.