Cal. Rev. & Tax. Code § 6381

Current through the 2023 Legislative Session.

Section 6381 - Exemption for sale of tangible personal property

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.

Ca. Rev. and Tax. Code § 6381

Amended by Stats. 1986, Ch. 308, Sec. 15.