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 6371

6371. Medical identification tags. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, medical identification tags furnished by an organization which is exempted from taxes under Section 23701.

(b) For purposes of this section, "medical identification tags" includes any tag worn by a person for the purpose of alerting other persons that the wearer of the tag has a medical disability or allergic reaction to certain treatments.

History—Added by Stats. 1978, Ch. 878, operative January 1, 1979, in effect until September 19, 1980, and as of such date repealed, unless a later enacted statute, which is chaptered before September 19, 1980, revises such date. Stats. 1980, Ch. 222, effective June 25, 1980, extended the September 19, 1980 repeal date indefinitely. Stats. 1993, Ch. 88, in effect January 1, 1994, substituted "identification" for "alert" after "medical" in subdivisions (a) and (b), and substituted "the" for "such" after "wearer of" in subdivision (b).