California Revenue and Taxation Code

§ 6381

RTC § 6381Div. 2 · Part 1 · Ch. 4 · Art. 2

Statute 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;

…

Legislative history

Amended by Stats. 1986, Ch. 308, Sec. 15.