Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6403 — Exemptions From Use Tax
Cal. Rev. & Tax. Code § 6403
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1989-10-02
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this…
Citator
Cal. Rev. & Tax. Code § 6403 — Exemptions From Use Tax is in force in the current edition of the Code, and nothing recorded condemns it.
The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision (c) of Section 6366.4, and uses the donated property exclusively for display purposes within a museum.