California § 6405. 6405. (Amended by Stats. 2007, Ch. 342, Sec. 1.)

California Statutes

§ 6405. — 6405. (Amended by Stats. 2007, Ch. 342, Sec. 1.)

California § 6405.

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. 3.ARTICLE 3. Exemptions From Use Tax

This text of California § 6405. (6405. (Amended by Stats. 2007, Ch. 342, 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 § 6405. (2026).

Text

Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in a foreign country by an individual from a retailer and personally hand-carried into this state from the foreign country within any 30-day period is exempt from the use tax. This section shall not apply to property sent or shipped to this state.

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Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in a foreign country by an individual from a retailer and personally hand-carried into this state from the foreign country within any 30-day period is exempt from the use tax. This section shall not apply to property sent or shipped to this state.

Legislative History

Amended by Stats. 2007, Ch. 342, Sec. 1. Effective January 1, 2008.

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California § 6405., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6405..