California Code
CHAPTER 4 - Exemptions
ARTICLE 1 - General Exemptions

Section 6351. - 6351. “Exempted from the taxes imposed by this part,” as...

Section 6352. - 6352. There are exempted from the taxes imposed by this...

Section 6353. - 6353. There are exempted from the taxes imposed by this...

Section 6354. - 6354. There are exempted from the taxes imposed by this...

Section 6355. - 6355. (a) There are exempted from the taxes imposed by...

Section 6356. - 6356. There are exempted from the sales tax the gross...

Section 6356.5. - 6356.5. (a) There are exempted from the taxes imposed by...

Section 6356.6. - 6356.6. (a) There are exempted from the taxes imposed by...

Section 6357. - 6357. There are exempted from the taxes imposed by this...

Section 6357.1. - 6357.1. (a) There are exempted from the taxes imposed by...

Section 6357.3. - 6357.3. (a) On and after July 1, 2011, there are...

Section 6357.4. - 6357.4. (a) On and after October 1, 2022, and before...

Section 6357.5. - 6357.5. (a) There are exempted from the taxes imposed by...

Section 6357.7. - 6357.7. (a) On and after July 1, 2010, there are...

Section 6358. - 6358. There are exempted from the taxes imposed by this...

Section 6358.1. - 6358.1. (a) There are exempted from taxes imposed by this...

Section 6358.2. - 6358.2. There are exempted from the taxes imposed by this...

Section 6358.4. - 6358.4. There are exempted from the taxes imposed by this...

Section 6358.5. - 6358.5. (a) (1) There are exempted from the taxes imposed...

Section 6359. - 6359. (a) There are exempted from the taxes imposed by...

Section 6359.1. - 6359.1. There are exempted from the taxes imposed by this...

Section 6359.2. - 6359.2. (a) Except as otherwise provided in Sections 6359.4, 6359.45,...

Section 6359.3. - 6359.3. Any nonprofit veterans’ organization is a consumer of, and...

Section 6359.4. - 6359.4. (a) Any vending machine operator is a consumer of,...

Section 6359.45. - 6359.45. (a) Any vending machine operator which is a nonprofit,...

Section 6359.7. - 6359.7. As incidental to the exemption provided for in Section...

Section 6359.8. - 6359.8. When fruits or vegetables are shipped or transported in...

Section 6360. - 6360. Any organization formed and operated for charitable purposes and...

Section 6360.1. - 6360.1. There are exempted from the taxes imposed by this...

Section 6361. - 6361. (a) Any organization listed or described in subdivision (b)...

Section 6361.1. - 6361.1. (a) Any qualified organization is a consumer of, and...

Section 6361.5. - 6361.5. Any public or private school, school district, county office...

Section 6362.3. - 6362.3. There are exempted from the taxes imposed by this...

Section 6362.5. - 6362.5. (a) There are exempted from the taxes imposed by...

Section 6362.7. - 6362.7. (a) There are exempted from the taxes imposed by...

Section 6362.8. - 6362.8. (a) There are exempted from the taxes imposed by...

Section 6363. - 6363. There are exempted from the taxes imposed by this...

Section 6363.2. - 6363.2. There are exempted from the taxes imposed by this...

Section 6363.3. - 6363.3. (a) There are exempted from the taxes imposed by...

Section 6363.4. - 6363.4. (a) There are exempted from the taxes imposed by...

Section 6363.5. - 6363.5. There are exempted from the taxes imposed by this...

Section 6363.6. - 6363.6. There are exempted from the taxes imposed by this...

Section 6363.7. - 6363.7. There are exempted from the taxes imposed by this...

Section 6363.8. - 6363.8. There are exempted from the taxes imposed by this...

Section 6363.9. - 6363.9. On and after January 1, 2020, there are exempted...

Section 6363.10. - 6363.10. (a) On and after January 1, 2020, there are...

Section 6364. - 6364. There are exempted from the taxes imposed by this...

Section 6364.5. - 6364.5. (a) There are exempted from the taxes imposed by...

Section 6365. - 6365. (a) There are exempted from the taxes imposed by...

Section 6366. - 6366. (a) There are exempted from the taxes imposed by...

Section 6366.1. - 6366.1. (a) There are exempted from the taxes imposed by...

Section 6366.2. - 6366.2. (a) There are exempted from the taxes imposed by...

Section 6366.3. - 6366.3. (a) There are exempted from the taxes imposed by...

Section 6366.4. - 6366.4. (a) There are exempted from the taxes imposed by...

Section 6366.5. - 6366.5. There are exempted from the taxes imposed by this...

Section 6367. - 6367. There are exempted from the taxes imposed by this...

Section 6368. - 6368. (a) There are exempted from the taxes imposed by...

Section 6368.1. - 6368.1. (a) There are exempted from the taxes imposed by...

Section 6368.2. - 6368.2. (a) On or after January 1, 2023, there are...

Section 6368.5. - 6368.5. There are exempted from the taxes imposed by this...

Section 6368.7. - 6368.7. There are exempted from the taxes imposed by this...

Section 6368.8. - 6368.8. (a) On or after the effective date of the...

Section 6368.9. - 6368.9. (a) There are exempted from the taxes imposed by...

Section 6369. - 6369. (a) There are exempted from the taxes imposed by...

Section 6369.1. - 6369.1. There are exempted from the taxes imposed by this...

Section 6369.2. - 6369.2. There are exempted from the taxes imposed by this...

Section 6369.4. - 6369.4. (a) There are exempted from the taxes imposed by...

Section 6369.5. - 6369.5. There are exempted from the taxes imposed by this...

Section 6369.6. - 6369.6. (a) There are exempted from the taxes imposed by...

Section 6369.7. - 6369.7. (a) On and after January 1, 2019, and before...

Section 6370. - 6370. (a) This section applies to each of the following:...

Section 6370.5. - 6370.5. (a) This section applies to nonprofit associations and equivalent...

Section 6371. - 6371. (a) There are exempted from the taxes imposed by...

Section 6373. - 6373. (a) There are exempted from the taxes imposed by...

Section 6374. - 6374. There are exempted from the taxes imposed by this...

Section 6375. - 6375. There are exempted from the taxes imposed by this...

Section 6375.5. - 6375.5. (a) There are exempted from the taxes imposed by...

Section 6376. - 6376. (a) From December 1, 1989 to December 31, 1990,...

Section 6376.1. - 6376.1. (a) On and after July 15, 1991, there is...

Section 6376.2. - 6376.2. From July 1, 1993, to the date on which...

Section 6376.5. - 6376.5. There are exempted from the taxes imposed by this...

Section 6377. - 6377. (a) There are exempted from the taxes imposed by...

Section 6377.1. - 6377.1. (a) Except as provided in subdivision (e), on or...

Section 6378. - 6378. (a) There are exempted from the taxes imposed by...

Section 6379. - 6379. There are exempted from the taxes imposed by this...

Section 6379.5. - 6379.5. There are exempted from the taxes imposed by this...

Section 6379.8. - 6379.8. (a) There are exempted from the taxes imposed by...

Section 6380. - 6380. (a) There are exempted from the taxes imposed by...