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DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 4. Exemptions 6351-6423›ARTICLE 1. General Exemptions 6351-6380

§ 6363.9

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

(a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, diapers designed, manufactured, processed, fabricated, or packaged for use by infants, toddlers, and children.

(b) This section shall become inoperative on July 1, 2023.

(Amended by Stats. 2020, Ch. 8, Sec. 2. (AB 85) Effective June 29, 2020. Section inoperative July 1, 2023, by its own provisions.)

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California Revenue and Taxation Code

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