Revenue and Taxation Code section 6403

The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision (c) of Section 6366.4, and uses the donated property exclusively for display purposes within a museum.

Source: Section 6403, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6403.­ (updated Oct. 2, 1989; accessed Oct. 20, 2025).

Green check means up to date. Up to date

Verified:
Oct. 20, 2025

§ 6403's source at ca​.gov