California Statutes
§ 6381. — 6381. (Amended by Stats. 1986, Ch. 308, Sec. 15.)
California § 6381.
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. 2.ARTICLE 2. Exemptions From Sales Tax
This text of California § 6381. (6381. (Amended by Stats. 1986, Ch. 308, Sec. 15.)) 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 § 6381. (2026).
Text
There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:
(a)The United States, its unincorporated agencies and instrumentalities;
(b)Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;
(c)The American National Red Cross, its chapters and branches.
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Legislative History
Amended by Stats. 1986, Ch. 308, Sec. 15.
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Bluebook (online)
California § 6381., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6381..