Revenue and Taxation Code section 6363.9


On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, diapers designed, manufactured, processed, fabricated, or packaged for use by infants, toddlers, and children.

Source: Section 6363.9, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6363.­9.­ (updated Jul. 16, 2021; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 6363.9's source at ca​.gov