Home/California/Statutes/Code RTC: Revenue 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/§ 6371.
California Statutes

§ 6371. — 6371. (Amended by Stats. 1993, Ch. 88, Sec. 1.)

California § 6371.
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 § 6371. (6371. (Amended by Stats. 1993, Ch. 88, Sec. 1.)) 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 § 6371. (2026).

Text

(a)There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, medical identification tags furnished by an organization which is exempted from taxes under Section 23701.
(b)For purposes of this section, “medical identification tags” includes any tag worn by a person for the purpose of alerting other persons that the wearer of the tag has a medical disability or allergic reaction to certain treatments.

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Legislative History

Amended by Stats. 1993, Ch. 88, Sec. 1. Effective January 1, 1994.
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California § 6371., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6371..