CA Rev & Tax Code Section 6352

There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of tangible personal property the gross receipts from the sale of which, or the storage, use, or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.

Source: Section 6352, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6352..

Last Updated

Aug. 19, 2023

§ 6352’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_6352

Original Source: Section 6352, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6352. (last accessed Aug. 19, 2023).