Revenue and Taxation Code section 6381

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.

Source: Section 6381, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6381.­ (updated Jan. 1, 1986; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 6381's source at ca​.gov