GroundRules
RTC § 6381
Where this section sits in the code
- Revenue and Taxation Code - RTC
- 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.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON