{"data":{"id":"us-ca/rtc-6381","jurisdiction":"us-ca","citation":"RTC § 6381","heading":"","body":"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:\n(a) The United States, its unincorporated agencies and instrumentalities;\n(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;\n(c) The American National Red Cross, its chapters and branches.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"289247bcf6bc18351cd1f2feb7f92f7a22833b010a9a84f8918bad028868f3f6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6380","next":"us-ca/rtc-6384"},"notice":"GroundRules: Original legal text. Not legal advice."}