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DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 4. Exemptions 6351-6423›ARTICLE 2. Exemptions From Sales Tax 6381-6396

§ 6381

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:

(a) The United States, its unincorporated agencies and instrumentalities;

(b) Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;

(c) The American National Red Cross, its chapters and branches.

(Amended by Stats. 1986, Ch. 308, Sec. 15.)

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California Revenue and Taxation Code

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