Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2012
Sales And Use Tax Law
CHAPTER 4. EXEMPTIONS
Article 1. General Exemptions
6368.5. Rail freight cars. There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of rail freight cars for use in interstate or foreign commerce.
History.—Added by Stats. 1963, p. 1763, in effect September 20, 1963.