California Revenue and Taxation Code 6381 – There are exempted from the computation of the amount of the sales …
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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;
Terms Used In California Revenue and Taxation Code 6381
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Personal property: All property that is not real property.
(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;
(c) The American National Red Cross, its chapters and branches.
(Amended by Stats. 1986, Ch. 308, Sec. 15.)