Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6387 — Exemptions From Sales Tax

Cal. Rev. & Tax. Code § 6387

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 sales of tangible personal property purchased for use solely outside this State and delivered to a forwarding agent, export packer, or other person engaged in the business of preparing goods for export…

Citator

Cal. Rev. & Tax. Code § 6387 — 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 sales of tangible personal property purchased for use solely outside this State and delivered to a forwarding agent, export packer, or other person engaged in the business of preparing goods for export or arranging for their exportation, and actually delivered to a port outside the continental limits of the United States prior to making any use thereof.