Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Sales And Use Tax Law
CHAPTER 4. EXEMPTIONS (View entire chapter)
Article 1. General Exemptions
- 6351. "Exempted from the taxes imposed by this part."
- 6352. Constitutional exemptions.
- 6353. Gas, electricity, and water.
- 6354. Gold.
- 6355. Monetized bullion. [Repealed.]
- 6355. Monetized, nonmonetized bullion, and numismatic coins.
- 6356. Vessels.
- 6356.5. Low-emission motor vehicles; retrofit devices. [Repealed.]
- 6356.5. Farm equipment and machinery.
- 6356.6. Timber harvesting equipment.
- 6357. Motor vehicle fuel.
- 6357.1. Tax collection by Controller. [Repealed.]
- 6357.1. Diesel fuel; farming business.
- 6357.2. Tax repayment by Controller. [Repealed.]
- 6357.5. Gasohol. [Repealed.]
- 6357.5. Fuel and petroleum products sold to air common carriers.
- 6358. Animal life; feed; seeds; plants; fertilizer.
- 6358.1. Fuel; organic products and waste byproducts.
- 6358.2. Poultry litter.
- 6358.4. Medicated feed and drinking water.
- 6358.5. Racehorse breeding stock.
- 6359. Food products.
- 6359.1. Hot prepared food products sold to air carriers.
- 6359.2. Food products sold through vending machines. [Repealed.]
- 6359.2. Food products sold through vending machines.
- 6359.3. Nonprofit veterans' organization not retailer of flags.
- 6359.4. Vending machine operator. [Repealed.]
- 6359.4. Vending machine operator.
- 6359.45. Nonprofit, charitable, or education organization vending machine operator; photocopy machine in library.
- 6359.5. Candy, confectionery, and snack foods; nonprofit youth organizations. [Repealed.]
- 6359.7. Ice or dry ice.
- 6359.8. Carbon dioxide.
- 6360. Bracelets commemorating American prisoners of war.
- 6360.1. "Buddy Poppy."
- 6361. Nonprofit youth organization.
- 6361.1. Nonprofit youth organization. [Repealed.]
- 6361.1. Handcrafted items.
- 6361.5. School yearbooks and catalogs.
- 6362.5. Master tapes or master records.
- 6362.7. Newspapers and periodicals distributed without charge. [Repealed.]
- 6362.7. Newspapers and periodicals distributed without charge; periodicals.
- 6362.8. Newspapers and periodicals distributed by nonprofit organizations.
- 6363. Meals.
- 6363.2. Auctions; nonprofit organizations.
- 6363.3. Nonprofit thrift stores.
- 6363.4. Military welfare society thrift stores.
- 6363.5. Religious organization meals.
- 6363.6. Meals served to residents or patients of institutions.
- 6363.7. Meals delivered to elderly and disabled.
- 6363.8. Nonprofit veterans' organizations.
- 6364. Containers.
- 6364.5. Blood collection and pack units.
- 6365. Art works.
- 6366. Aircraft sold to common carriers, foreign governments, and nonresidents.
- 6366.1. Aircraft leased to common carriers, foreign governments, and nonresidents.
- 6366.2. New vehicles; foreign purchaser.
- 6366.3. Museums.
- 6366.4. Museum pieces.
- 6366.5. Endangered and threatened animal and plant species.
- 6367. Occasional sales.
- 6368. Watercraft.
- 6368.1. Watercraft leased for use in interstate or foreign commerce or for commercial fishing.
- 6368.2. Diesel fuel used in watercraft in commercial deep sea fishing. [Repealed.]
- 6368.2. Diesel fuel used in watercraft in commercial deep sea fishing. [Repealed.]
- 6368.5. Rail freight cars.
- 6368.7. Passenger transportation vehicles.
- 6368.8. Sale and leaseback; public transportation equipment.
- 6368.9. Public transportation equipment; option to purchase exemption.
- 6369. Prescription medicines. [Repealed.]
- 6369. Prescription medicines.
- 6369.1. Hemodialysis products.
- 6369.2. Prescription wheelchairs, crutches, canes, quad canes, and walkers.
- 6369.4. Vehicles for physically handicapped persons.
- 6369.5. Medical oxygen delivery systems.
- 6370. Parent-teacher associations.
- 6370.5. Auxiliary services to museums.
- 6371. Medical identification tags.
- 6373. Food stamp coupons.
- 6374. Meals served to low-income elderly persons.
- 6375. Sales by charitable organizations.
- 6375.5. Sales of new children's clothing to a nonprofit organization.
- 6376. Fixed price contracts. [Repealed.]
- 6376.1. Fixed price contracts exemption.
- 6376.2. Fixed price contracts exemption.
- 6376.5. Meals served to elderly condominium residents.
- 6377. Property used in manufacturing and related activities. [Repealed.]
- 6378. Property used in teleproduction and postproduction activities.
- 6378.1. Rural investment tax exemption. [Repealed.]
- 6379. Sale of used mobilehomes.
- 6379.5. Printed sales messages for goods and services printed to the special order of the purchaser.
- 6379.8. Mailing lists.
- 6380. Space flight property.
Article 2. Exemptions from Sales Tax
- 6381. United States.
- 6381.5. United States; leases to. [Repealed.]
- 6383. Silver bullion. [Repealed.]
- 6384. United States contractors.
- 6385. Common carriers.
- 6386. Out-of-state contractors.
- 6387. Delivery to export packers.
- 6388. New or remanufactured vehicles purchased from out-of-state dealer.
- 6388.2. New camp trailers or housecars purchased from out-of-state dealer. [Repealed.]
- 6388.3. Purchaser affidavit forms.
- 6388.5. New or remanufactured trailers purchased for out-of-state or interstate commerce use.
- 6390. Rentals included in use tax or outside state.
- 6391. Prior leases.
- 6395. Cargo containers. [Repealed.]
- 6396. Interstate shipments.
Article 3. Exemptions from Use Tax
- 6401. Sales tax applicable.
- 6402. Property purchased from United States.
- 6403. Property donated by retailers.
- 6404. Property loaned to educational institutions.
- 6405. Property purchased in a foreign country.
- 6406. Credit for tax paid to another jurisdiction.
- 6407. Prior leases.
- 6408. Medical health information.
- 6409. Health and safety materials.
- 6410. Trailers and semitrailers.
- 6411. Railroad equipment parts purchased outside this state.