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 6369.2

6369.2. Prescription wheelchairs, crutches, canes, quad canes, and walkers. 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 wheelchairs, crutches, canes, quad canes, white canes used by the legally blind, and walkers, and replacement parts for these devices, when sold to an individual for the personal use of that individual as directed by a physician.

History—Added by Stats. 1977, Ch. 1245, effective October 1, 1977, in effect until January 1, 1983, and as of such date repealed, unless a later enacted statute, which is chaptered before January 1, 1983 revises such date. Stats. 1978, Ch. 229, operative August 1, 1978 through December 31, 1982, added "and replacement parts for such devices," following "walkers". Stats. 1992, Ch. 622, in effect September 14, 1992, added "white canes … blind," after"quad canes"; substituted "these" for "such" after "parts for".