{"data":{"id":"us-ca/rtc-6405","jurisdiction":"us-ca","citation":"RTC § 6405","heading":"","body":"Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in a foreign country by an individual from a retailer and personally hand-carried into this state from the foreign country within any 30-day period is exempt from the use tax. This section shall not apply to property sent or shipped to this state.","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 3. Exemptions From Use Tax [6401. - 6414.]"],"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":"a2e8155b56ba2d1c5ca78ee2d5c31d77e719f907f9cebec264fa25e8837391de","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6404","next":"us-ca/rtc-6406"},"notice":"GroundRules: Original legal text. Not legal advice."}