Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6381 — Exemptions From Sales Tax

Cal. Rev. & Tax. Code § 6381

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Current through: Nov 2, 2026 (California Legislative Counsel)

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:

Citator

Cal. Rev. & Tax. Code § 6381 — Exemptions From Sales Tax is in force in the current edition of the Code, and nothing recorded condemns it.

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.