(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, medicinal cannabis or medicinal cannabis products as those terms are defined in Division 10 (commencing with Section 26000) of the Business and Professions Code when a person with an identification card or primary caregiver furnishes the seller with both their card issued under § 11362.71 of the Health and Safety Code and a valid government-issued identification card.

(b) For purposes of this section, “person with an identification card” and “primary caregiver” have the same meanings as those terms are defined in § 11362.7 of the Health and Safety Code.

Terms Used In California Revenue and Taxation Code 6369.6

  • Exempted from the taxes imposed by this part: as used in this article , means, in case of the sales tax, exempted from the computation of the amount of tax imposed. See California Revenue and Taxation Code 6351
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19

(Added by Stats. 2022, Ch. 56, Sec. 12. (AB 195) Effective June 30, 2022.)

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