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 3. Exemptions from Use Tax

Section 6403

6403. Property donated by retailers. The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision (c) of Section 6366.4, and uses the donated property exclusively for display purposes within a museum.

History—Added by Stats. 1988, Ch. 905, in effect September 14, 1988, operative January 1, 1989. Stats 1989, Ch. 1387, in effect October 2, 1989, substituted "seller" for "retailer" in first sentence and added second sentence.