Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 4. Exemptions

Article 1. General Exemptions

Section 6366.5

6366.5. Endangered and threatened animal and plant species. There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, endangered or threatened animal and plant species, as defined in subdivision (b) of Section 6010.50 if both the seller and the purchaser are nonprofit zoological societies as defined in subdivision (c) of Section 6010.50.

History—Added by Stats. 1989, Ch. 937, operative January 1, 1990. Stats. 1994, Ch. 771, in effect September 26, 1994, but operative January 1, 1995, deleted subdivision letter designation (a) before "There are", added "or threatened" after "endangered", added "as defined … 6010.50" after "species", added "as defined … 6010.50" after "societies", and deleted subdivision (b) which defined endangered animal and plant species.