Article 1 - GENERAL EXEMPTIONS

Section 6351 - "Exempted from the taxes imposed by this part" defined
Section 6352 - Prohibition from taxing under Constitution or laws of United States or state constitution
Section 6353 - Gas, electricity, and water
Section 6354 - Sales of commemorative "California Gold" medallions
Section 6355 - Monetized bullion, nonmonetized gold or silver bullion, and numismatic coins
Section 6356 - Vessels
Section 6356.5 - Farm equipment and machinery
Section 6356.6 - Equipment and machinery designed primarily for off-road use in commercial timber harvesting operations
Section 6357 - Motor vehicle fuel used in propelling aircraft
Section 6357.1 - Diesel fuel used in farming activities and food processing
Section 6357.3 - Diesel fuel
Section 6357.4 - [Repealed]
Section 6357.5 - Fuel and petroleum products sold to air common carrier for immediate consumption or shipment on international flight
Section 6357.7 - Motor vehicle fuel
Section 6358 - Animal life; feed; seeds and plants; fertilizer; drugs or medicines for animal life
Section 6358.1 - Organic products grown for fuel purposes; waste byproducts used as fuel source
Section 6358.2 - Wood shavings, sawdust, rice hulls, or other products
Section 6358.4 - Drugs or medicines administered to animal life as additive to feed or drinking water
Section 6358.5 - Racehorse breeding stock
Section 6359 - Food products for human consumption
Section 6359.1 - Hot prepared food products sold to air carriers
Section 6359.2 - Food products
Section 6359.3 - Sale of flags by nonprofit veterans' organization
Section 6359.4 - Vending machine operator
Section 6359.45 - Vending machine operator which is nonprofit, charitable, or educational organization; photocopies at library facility
Section 6359.7 - Ice or dry ice
Section 6359.8 - Carbon dioxide used in packing fruits or vegetables
Section 6360 - Bracelets designed to commemorate American POWs
Section 6360.1 - "Buddy Poppy" or other lapel pin that memorializes U.S. military veterans killed in foreign wars
Section 6361 - Certain organizations selling food products, nonalcoholic beverages, or other tangible personal property made or produced by members
Section 6361.1 - Qualified organization
Section 6361.5 - School yearbooks and catalogs
Section 6362.3 - Newspapers or periodicals
Section 6362.5 - Master tapes or master records
Section 6362.7 - Ingredient or component part of newspaper or periodical distributed without charge
Section 6362.8 - Ingredient or component part of newspaper or periodical
Section 6363 - Meals and food products furnished or served to students
Section 6363.2 - Tangible personal property sole at auction conducted by nonprofit organization
Section 6363.3 - [Effective until 1/1/2029] Used pieces of clothing, household items, or other retail items sold by thrift stores operated by nonprofit organization
Section 6363.4 - Tangible personal property sold by thrift store located on military installation
Section 6363.5 - Meals and food products furnished or served by religious organization at social or other gathering
Section 6363.6 - Meals and food products furnished or served to and consumed by residents or patients
Section 6363.7 - Meals delivered to homebound elderly or disabled persons
Section 6363.8 - Meals or food products furnished or served by nonprofit veterans' organization
Section 6363.9 - Exemption for diapers
Section 6363.10 - Exemption for menstrual hygiene products
Section 6364 - Containers
Section 6364.5 - Container used to collect or store blood
Section 6365 - Original works of art
Section 6366 - Aircraft; ground control station
Section 6366.1 - Exemption for certain aircraft
Section 6366.2 - Exemption for new motor vehicle sold to purchaser who is resident of foreign country
Section 6366.3 - Exemption for tangible personal property purchased as part of public art collection
Section 6366.4 - Exemption for tangible personal property purchased by nonprofit museum
Section 6366.5 - Exemption for endangered or threatened animal or plant species
Section 6367 - Exemption for occasional sales of personal property
Section 6368 - Exemption for watercraft
Section 6368.1 - Exemption for watercraft which are leased
Section 6368.2 - [Effective until 1/1/2028] Tax exemptions
Section 6368.5 - Exemption for rail freight cars
Section 6368.7 - Exemption for passenger transportation vehicles
Section 6368.8 - [Effective until 1/1/2025] Exemptions for purchases by the City of Santa Monica
Section 6368.9 - Exemption for qualified equipment
Section 6369 - Exemption for medicines
Section 6369.1 - Exemption for hemodialysis products
Section 6369.2 - Exemption for wheelchairs, crutches, canes, and walkers
Section 6369.4 - Exemption for items used to modify vehicle for physically handicapped person
Section 6369.5 - Exemption for medical oxygen delivery system
Section 6369.6 - Exemption for persons with an identification card and primary caregivers
Section 6369.7 - Exemption for sale of, and the storage, use, or other consumption of building materials and supplies purchased for construction of certain medical facilities
Section 6370 - Nonprofit organizations as consumer not retailer
Section 6370.2 - [Effective until 4/1/2029] Tax exemptions for breast pumps and related supplies
Section 6370.5 - Nonprofit associations performing auxiliary services to museum
Section 6371 - Exemption for medical identification tags
Section 6373 - Exemption for tangible personal property gross receipts of which are received in form of CalFresh benefits
Section 6374 - Exemption for meals furnished low-income elderly persons
Section 6375 - Exemption for tangible personal property made by organizations qualifying for welfare exemption
Section 6375.5 - Exemption for new children's clothing sold to nonprofit organization
Section 6376 - Exemption for material, fixtures, and supplies obligated pursuant to engineering construction project contract or building construction contract
Section 6376.1 - Exemption in amount equal to amount attributable to 1/4 percent rate of tax
Section 6376.2 - Exemption of amount equal to amount attributable to 1/2 percent rate of tax
Section 6376.5 - Exemption for meals furnished to persons 62 years of age or older residing in condominium and who own equal shares in common kitchen facility
Section 6377 - [Operative until 1/1/2026] Exemption for sale, storage, use of zero-emission technology transit bus
Section 6377.1 - Exemption for qualified tangible personal property purchased for use by qualified person
Section 6378 - Exemption for tangible personal property purchased for use by qualified person
Section 6379 - Exemption for used mobilehome
Section 6379.5 - Exemption for catalogs, letters, circulars, brochures, and pamphlets
Section 6379.8 - Exemption for mailing lists
Section 6380 - Exemption for qualified property for use in space flight