California Code
ARTICLE 1 - General Exemptions
Section 6363.4.

6363.4. (a) 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, tangible personal property sold by a thrift store located on a military installation and operated by a designated entity that, in partnership with the United States Department of Defense, provides financial, educational, and other assistance to members of the Armed Forces of the United States, eligible family members, and survivors that are in need.

(b) For purposes of this section, “designated entity” means a military welfare society described in Section 1033 of Chapter 53 of Part II of Subtitle A of Title 10 of the United States Code.

(Amended by Stats. 2022, Ch. 225, Sec. 1. (SB 1041) Effective August 29, 2022.)

<< Previous
Next >>

Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 1 - SALES AND USE TAXES

CHAPTER 4 - Exemptions

ARTICLE 1 - General Exemptions

Section 6351.

Section 6352.

Section 6353.

Section 6354.

Section 6355.

Section 6356.

Section 6356.5.

Section 6356.6.

Section 6357.

Section 6357.1.

Section 6357.3.

Section 6357.4.

Section 6357.5.

Section 6357.7.

Section 6358.

Section 6358.1.

Section 6358.2.

Section 6358.4.

Section 6358.5.

Section 6359.

Section 6359.1.

Section 6359.2.

Section 6359.3.

Section 6359.4.

Section 6359.45.

Section 6359.7.

Section 6359.8.

Section 6360.

Section 6360.1.

Section 6361.

Section 6361.1.

Section 6361.5.

Section 6362.3.

Section 6362.5.

Section 6362.7.

Section 6362.8.

Section 6363.

Section 6363.2.

Section 6363.3.

Section 6363.4.

Section 6363.5.

Section 6363.6.

Section 6363.7.

Section 6363.8.

Section 6363.9.

Section 6363.10.

Section 6364.

Section 6364.5.

Section 6365.

Section 6366.

Section 6366.1.

Section 6366.2.

Section 6366.3.

Section 6366.4.

Section 6366.5.

Section 6367.

Section 6368.

Section 6368.1.

Section 6368.2.

Section 6368.5.

Section 6368.7.

Section 6368.8.

Section 6368.9.

Section 6369.

Section 6369.1.

Section 6369.2.

Section 6369.4.

Section 6369.5.

Section 6369.6.

Section 6369.7.

Section 6370.

Section 6370.5.

Section 6371.

Section 6373.

Section 6374.

Section 6375.

Section 6375.5.

Section 6376.

Section 6376.1.

Section 6376.2.

Section 6376.5.

Section 6377.

Section 6377.1.

Section 6378.

Section 6379.

Section 6379.5.

Section 6379.8.

Section 6380.