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 6405

6405. Property purchased in a foreign country. Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in a foreign country by an individual from a retailer and personally hand-carried into this state from the foreign country within any 30-day period is exempt from the use tax. This section shall not apply to property sent or shipped to this state.

History—Added by Stats. 1990, Ch. 1533, in effect September 30, 1990. Stats. 2007, Ch. 342 (AB 1748), in effect January 1, 2008, substituted "eight hundred dollars ($800)" for "four hundred dollars ($400)" after "of the first" and substituted "hand-carried" for "hand carried" after "and personally" in the first sentence.