California § 6363.10. 6363.10. (Amended by Stats. 2021, Ch. 82, Sec. 3.)

California Statutes

§ 6363.10. — 6363.10. (Amended by Stats. 2021, Ch. 82, Sec. 3.)

California § 6363.10.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 4.CHAPTER 4. Exemptions

Art. 1.ARTICLE 1. General Exemptions

This text of California § 6363.10. (6363.10. (Amended by Stats. 2021, Ch. 82, Sec. 3.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 6363.10. (2026).

Text

(a)On and after January 1, 2020, 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, menstrual hygiene products.

(b)For purposes of this section, “menstrual hygiene products” shall only include the following:

(1)Tampons.

(2)Sanitary napkins primarily designed and labeled for menstrual hygiene use.

(3)Menstrual sponges.

(4)Menstrual cups.

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(a)
On and after January 1, 2020, 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, menstrual hygiene products.
(b)
For purposes of this section, “menstrual hygiene products” shall only include the following:
(1)
Tampons.
(2)
Sanitary napkins primarily designed and labeled for menstrual hygiene use.
(3)
Menstrual sponges.
(4)
Menstrual cups.