California Revenue and Taxation Code

§ 6405

RTC § 6405 Effective Jan 1, 2008Div. 2 · Part 1 · Ch. 4 · Art. 3

Statute 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.

Legislative history

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