Revenue and Taxation Code section 6405

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.

Source: Section 6405, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6405.­ (updated Jan. 1, 2008; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 6405's source at ca​.gov