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 · 2026-09 edition · updated 2026-10-03 · California

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.

(Amended by Stats. 2021, Ch. 82, Sec. 2. (AB 150) Effective July 16, 2021.)

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California Revenue and Taxation Code

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