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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 (View entire chapter)
Article 1. General Exemptions
- 6351 "Exempted from the taxes imposed by this part"
- 6352 Constitutional exemptions
- 6353 Gas, electricity, and water
- 6354 Gold
- 6355 Monetized bullion [Repealed.]
- 6355 Monetized, nonmonetized bullion, and numismatic coins
- 6356 Vessels
- 6356.5 Low-emission motor vehicles; retrofit devices [Repealed.]
- 6356.5 Farm equipment and machinery
- 6356.6 Timber harvesting equipment
- 6357 Motor vehicle fuel: aviation gasoline
- 6357.1 Tax collection by Controller [Repealed.]
- 6357.1 Diesel fuel; farming business
- 6357.2 Tax repayment by Controller [Repealed.]
- 6357.3 Diesel fuel: exemption from rate increase [Repealed.]
- 6357.3 Diesel fuel: exemption from rate increase
- 6357.4 Diesel fuel
- 6357.5 Gasohol [Repealed.]
- 6357.5 Fuel and petroleum products sold to air common carriers
- 6357.7 Motor vehicle fuel
- 6358 Animal life; feed; seeds; plants; fertilizer
- 6358.1 Fuel; organic products and waste byproducts
- 6358.2 Poultry litter
- 6358.4 Medicated feed and drinking water
- 6358.5 Racehorse breeding stock
- 6359 Food products
- 6359.1 Hot prepared food products sold to air carriers
- 6359.2 Food products sold through vending machines [Repealed.]
- 6359.2 Food products sold through vending machines
- 6359.3 Nonprofit veterans' organization not retailer of flags
- 6359.4 Vending machine operator [Repealed.]
- 6359.4 Vending machine operator
- 6359.45 Nonprofit, charitable, or education organization vending machine operator; photocopy machine in library
- 6359.5 Candy, confectionery, and snack foods; nonprofit youth organizations [Repealed.]
- 6359.7 Ice or dry ice
- 6359.8 Carbon dioxide
- 6360 Bracelets commemorating American prisoners of war
- 6360.1 "Buddy Poppy"
- 6361 Nonprofit youth organization
- 6361.1 Nonprofit youth organization [Repealed.]
- 6361.1 Handcrafted items
- 6361.5 School yearbooks and catalogs
- 6362.5 Master tapes or master records
- 6362.7 Newspapers and periodicals distributed without charge [Repealed.]
- 6362.7 Newspapers and periodicals distributed without charge; periodicals
- 6362.8 Newspapers and periodicals distributed by nonprofit organizations
- 6363 Meals
- 6363.2 Auctions; nonprofit organizations
- 6363.3 Nonprofit thrift stores
- 6363.4 Military welfare society thrift stores
- 6363.5 Religious organization meals
- 6363.6 Meals served to residents or patients of institutions
- 6363.7 Meals delivered to elderly and disabled
- 6363.8 Nonprofit veterans' organizations
- 6363.9 Children’s diapers
- 6363.10 Menstrual hygiene products
- 6364 Containers
- 6364.5 Blood collection and pack units
- 6365 Art works
- 6366 Aircraft sold to common carriers, foreign governments, and nonresidents
- 6366.1 Aircraft leased to common carriers, foreign governments, and nonresidents
- 6366.2 New vehicles; foreign purchaser
- 6366.3 Museums
- 6366.4 Museum pieces
- 6366.5 Endangered and threatened animal and plant species
- 6367 Occasional sales
- 6368 Watercraft
- 6368.1 Watercraft leased for use in interstate or foreign commerce or for commercial fishing
- 6368.2 Diesel fuel used in watercraft in commercial deep sea fishing [Repealed.]
- 6368.2 Qualified motor vehicle
- 6368.5 Rail freight cars
- 6368.7 Passenger transportation vehicles
- 6368.8 Sale and leaseback; public transportation equipment [Repealed.]
- 6368.8 Bicycles: City of Santa Monica
- 6368.9 Public transportation equipment; option to purchase exemption
- 6369 Prescription medicines [Repealed.]
- 6369 Prescription medicines
- 6369.1 Hemodialysis products
- 6369.2 Prescription wheelchairs, crutches, canes, quad canes, and walkers
- 6369.4 Vehicles for physically handicapped persons
- 6369.5 Medical oxygen delivery systems
- 6369.6 Medicinal cannabis; medicinal cannabis products
- 6369.7 Building materials used in medical facilities for service members and veterans
- 6370 Parent-teacher associations
- 6370.2 Breast pumps and accessories
- 6370.5 Auxiliary services to museums
- 6371 Medical identification tags
- 6373 Food stamp coupons
- 6374 Meals served to low-income elderly persons
- 6375 Sales by charitable organizations
- 6375.5 Sales of new children's clothing to a nonprofit organization
- 6376 Fixed price contracts [Repealed.]
- 6376.1 Fixed price contracts exemption
- 6376.2 Fixed price contracts exemption
- 6376.5 Meals served to elderly condominium residents
- 6377 Hybrid and Zero-Emission Transit Buses
- 6377.1 Manufacturing, Power Generation, and Research and Development Equipment
- 6378 Property used in teleproduction and postproduction activities
- 6378.1 Rural investment tax exemption [Repealed.]
- 6379 Sale of used mobilehomes
- 6379.5 Printed sales messages for goods and services printed to the special order of the purchaser
- 6379.8 Mailing lists
- 6380 Space flight property
Article 2. Exemptions from Sales Tax
- 6381 United States
- 6381.5 United States; leases to [Repealed.]
- 6383 Silver bullion [Repealed.]
- 6384 United States contractors
- 6385 Common carriers
- 6386 Out-of-state contractors
- 6387 Delivery to export packers
- 6388 New or remanufactured vehicles purchased from out-of-state dealer
- 6388.2 New camp trailers or housecars purchased from out-of-state dealer [Repealed.]
- 6388.3 Purchaser affidavit forms
- 6388.5 New or remanufactured trailers purchased for out-of-state or interstate commerce use
- 6390 Rentals included in use tax or outside state
- 6391 Prior leases
- 6395 Cargo containers [Repealed.]
- 6396 Interstate shipments
Article 3. Exemptions from Use Tax
- 6401 Sales tax applicable
- 6402 Property purchased from United States
- 6403 Property donated by retailers
- 6404 Property loaned to educational institutions
- 6405 Property purchased in a foreign country
- 6406 Credit for tax paid to another jurisdiction
- 6407 Prior leases
- 6408 Medical health information
- 6409 Health and safety materials
- 6410 Trailers and semitrailers
- 6411 Railroad equipment parts purchased outside this state
- 6412 Property purchased by a qualified service member
- 6414 Medicinal cannabis or medicinal cannabis product
- 6414.1 Cannabis donations