Revenue and Taxation Code — Part 30 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 30 of 36 · provisions 5,801–6,000

This section says the act is known as the Revenue and Taxation Code.

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Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100. This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year. This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time. This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions. Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 6067.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

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    The board must issue a separate permit for each in-state place of business after the applicant complies with Sections 6066 and 6701 and receives the notice required by Section 6066.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6067. After compliance with Sections 6066 and 6701 by the applicant, and after giving the applicant the notice required by Section 6066.5, the board shall grant and issue to each applicant a separate permit for each place of business within the state. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. (Amended by Stats. 2006, Ch. 538, Sec. 614. Effective January 1, 2007.)
  2. 6068.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

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    If the board requires notice of an address change, a permit may be reissued for the business’s new address without a new application.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6068. Upon such notification of a change of address as may be required by the board, a permit may be reissued for the new address of a business place of a permitholder without the filing of a new application. (Added by Stats. 1966, Ch. 5.)
  3. 6069.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

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    A seller whose permit was previously suspended or revoked must pay the board $100 to renew or obtain a permit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6069. A seller whose permit has been previously suspended or revoked shall pay the board a fee of one hundred dollars ($100) for the renewal or issuance of a permit. (Amended by Stats. 2009, Ch. 545, Sec. 1. (AB 1547) Effective January 1, 2010.)
  4. 607.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    Land and improvements on the land must be assessed separately.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 607. Land and improvements thereon shall be separately assessed. (Enacted by Stats. 1939, Ch. 154.)
  5. 607.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    If rights in mines or minerals and land are separately assessed, the terms “mining rights” and “mineral rights” on the assessment roll include the right to enter the land to explore for, develop, and produce minerals, including oil, gas, and other hydrocarbons.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 607.5. In the event that a separate assessment of rights and privileges appertaining to mines or minerals and land is made, the descriptive words “mining rights” or “mineral rights” on the assessment roll shall include the right to enter in or upon the land for the exploration, development and production of minerals, including oil, gas, and other hydrocarbons. (Added by Stats. 1955, Ch. 1081.)
  6. 6070.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

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    If a person does not comply with sales tax provisions or board regulations, the board may revoke or suspend one or more of that person’s permits after notice and a hearing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6070. Whenever any person fails to comply with any provision of this part relating to the sales tax or any rule or regulation of the board relating to the sales tax prescribed and adopted under this part, the board upon hearing, after giving the person 10 days’ notice in writing specifying the time and place of hearing and requiring him to show cause why his permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person. The board shall give to the person written notice of the suspension or revocation of any of his permits. The notices herein required may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. The board shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this part relating to the sales tax and the regulations of the board. (Amended by Stats. 1966, Ch. 5.)
  7. 6070.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

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    The board may deny a seller’s permit if the applicant has an outstanding final tax liability, and it may also deny a permit for certain non-individual applicants when a controller has such a liability.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6070.5. (a) The board may refuse to issue a permit to any person submitting an application for a permit as required in Section 6066 if the person desiring to engage in or conduct business as a seller within this state has an outstanding final liability with the board for any amount due under this part. (b) In addition to the provisions of subdivision (a), the board may also refuse to issue a permit if the person desiring to engage in or conduct business as a seller within this state is not a natural person or individual and any person controlling the person desiring to engage in or conduct business as a seller within this state has an outstanding final liability with the board as provided in subdivision (a). For the purposes of this section, “controlling” has the same meaning as defined in Section 22971 of the Business and Professions Code. (c) For purposes of this section, a liability will not be deemed to be outstanding if the person has entered into an installment payment agreement pursuant to Section 6832 for any liability and is in full compliance with the terms of the installment payment agreement. (d) If the person submitting an application for a seller’s permit has entered into an installment payment agreement as provided in subdivision (c) and fails to comply with the terms of the installment payment agreement, the board may seek revocation of the seller’s permit obtained by the person pursuant to this section. (e) (1) Whenever any person desiring to engage in or conduct business as a seller within this state is denied a permit pursuant to this section, the board shall give to the person written notice of the denial. The notice of the denial may be served personally, by mail, or by other means deemed appropriate by the board. If served by mail, the notice shall be placed in a sealed envelope, with postage paid, addressed to the person at the address as it appears in the records of the board. The giving of notice shall be deemed complete at the time of deposit of the notice at the United States Postal Service, or a mailbox, subpost office, substation or mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of the delivery. Delivery of notice by other means deemed appropriate by the board may include, but is not limited to, electronic transmission. Personal service or delivery by other means deemed appropriate by the board to a corporation may be made by delivery of a notice to any person listed on the application as an officer. (2) Any person who is denied a seller’s permit pursuant to this section may request reconsideration of the board’s denial of the permit. This request shall be submitted in writing within 30 days of the date of the notice of denial. Timely submission of a written request for reconsideration shall afford the person a hearing in a manner that is consistent with a hearing provided for by Section 6070. If a request for reconsideration is not filed within the 30-day period, the denial becomes final at the end of the 30-day period. (f) The board shall consider offers in compromise when determining whether to issue a seller’s permit. (Added by Stats. 2011, Ch. 734, Sec. 2. (AB 1307) Effective January 1, 2012.)
  8. 60701.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

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    It is unlawful for covered persons to use false statements or similar means to obtain diesel fuel for export and not export it, divert diesel fuel from transit, or return diesel fuel to the state and sell or use it without meeting the part’s requirements and notifying the original supplier.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60701. It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, through false statement, trick or device, or otherwise, to do any of the following: (a) Obtain diesel fuel for export and fail to export it, or cause it not to be exported. (b) Divert diesel fuel, or cause it to be diverted, from interstate or foreign transit begun in this state. (c) Return diesel fuel to this state and sell or use it, or cause it to be used or sold in this state, without complying with the provisions of this part and without notifying the supplier from whom the diesel fuel was originally purchased of that act. Any person violating any provision of this section is guilty of a misdemeanor punishable as provided in Section 60706. Each shipment illegally diverted or illegally returned constitutes a separate offense. The unit of each shipment is the cargo of one vessel, one railroad car load, one automobile truck load, one truck and trailer load, one drum, one case, or one can. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  9. 60702.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

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    A supplier or other person may not conspire to withhold diesel fuel from export, divert it from interstate or foreign transit begun in California, or return it to California for sale or use to avoid taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60702. It is unlawful for any supplier or other person to conspire with any person, firm, association, or corporation, or any officer or agent thereof, to withhold diesel fuel from export, or to divert it from interstate or foreign transit begun in this state, or to return it to this state for sale or use so as to avoid any of the taxes imposed by this part. Each shipment illegally diverted or illegally returned constitutes a separate offense. The unit of each shipment is the cargo of one vessel, one railroad car load, one automobile truck load, one truck and trailer load, one drum, one barrel, one case, or one can. Any person violating any provision of this section is guilty of a misdemeanor punishable as provided in Section 60706. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  10. 60703.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

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    A person who buys diesel fuel outside the state and uses it to operate a qualified motor vehicle in and outside the state or the United States commits a misdemeanor, unless the person is an interstate user with a valid diesel fuel tax license or trip permit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60703. Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without this state or the United States, is guilty of a misdemeanor punishable as provided in Section 60706 unless that person is an interstate user who holds a valid diesel fuel tax license or diesel fuel trip permit as defined in Sections 60120 and 60122. (Amended by Stats. 1995, Ch. 555, Sec. 96. Effective January 1, 1996.)
  11. 60704.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

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    A person must not make, issue, or sign a false or fraudulent refund claim under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60704. Any person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided in Section 60706. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  12. 60705.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

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    This section makes it a misdemeanor to file or help prepare false or fraudulent tax returns or related documents under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60705. (a) Any person required to make, render, sign, or verify any return or report who makes any false or fraudulent return or report with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a misdemeanor punishable as provided in Section 60706. (b) Any person who willfully aids or assists in, or procures, counsels, or advises in the preparation or presentation under, or in connection with any matter arising under this part, of a return, affidavit, claim, or other document which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document is guilty of a misdemeanor punishable as provided in Section 60706. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  13. 60706.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Violations of this part are misdemeanors, unless another rule says otherwise, and each offense can bring a fine, jail time, or both.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60706. Any violation of this part, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), or by imprisonment in a county jail not exceeding six months, or by both fine and imprisonment in the discretion of the court. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  14. 60706.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

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    A person convicted under Section 60706 must pay a court-set penalty of up to $2 per gallon of diesel fuel involved in the violation.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60706.1. In addition to the fine or imprisonment, or both, each person convicted under Section 60706 shall pay, in the court’s discretion, up to two dollars ($2) for each gallon of diesel fuel, or portion thereof, knowingly removed, entered, blended, or delivered into a fuel tank, or possessed, kept, stored, or retained for the purpose of removal or removed, or offered for removal, or entry, or entered, or for sale, or actually sold, or offered for sale, or for the purpose of use, or actually used, or for the purpose of delivery into a fuel tank, or actually delivered into a fuel tank, or offered for delivery into a fuel tank, in violation of Section 60706, as determined by the court. Proceeds of the assessed penalty shall be distributed to the treasurer of the county in which the action was brought. After reimbursing the prosecuting agency for its costs of prosecution, and after deducting the county’s reasonable costs of administration, the remaining proceeds shall be distributed to the Motor Vehicle Fuel Account in the Transportation Tax Fund. Funds distributed pursuant to this section to the Motor Vehicle Fuel Account shall be available, upon appropriation by the Legislature, to pay administrative costs of the board to enforce this part. (Amended by Stats. 1996, Ch. 124, Sec. 108. Effective January 1, 1997.)
  15. 60707.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

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    A person who willfully evades or tries to evade payment of this tax can commit a felony if the tax liability reaches $25,000 or more in any 12-month period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60707. Notwithstanding any other provision of this part, any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, or two, or three years, or both the fine and imprisonment in the discretion of the court. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  16. 60707.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

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    People convicted under Section 60707 must pay an additional court-set penalty of up to $2 per gallon of diesel fuel involved in the violation.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60707.1. In addition to the fine or imprisonment, or both, each person convicted under Section 60707 shall pay, in the court’s discretion, up to two dollars ($2) for each gallon of diesel fuel, or portion thereof, knowingly removed, entered, blended, or delivered into a fuel tank, or possessed, kept, stored, or retained for the purpose of removal or removed, or offered for removal, or entry, or entered, or for the purpose of sale, or actually sold, or offered for sale, or for the purpose of use, or actually used, or delivery into a fuel tank, or delivered into a fuel tank, or offered for delivery into a fuel tank, in violation of Section 60707, as determined by the court. Proceeds of the assessed penalty shall be distributed to the treasurer of the county in which the action was brought. After reimbursing the prosecuting agency for its costs of prosecution, and after deducting the county’s reasonable costs of administration, the remaining proceeds shall be distributed to the Motor Vehicle Fuel Account in the Transportation Tax Fund. Funds distributed pursuant to this section to the Motor Vehicle Fuel Account shall be available, upon appropriation by the Legislature, to pay administrative costs of the board to enforce this part. (Amended by Stats. 1996, Ch. 124, Sec. 109. Effective January 1, 1997.)
  17. 60708.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    A prosecution for a violation of this part must be started within the later of three years after the offense or two years after the violation is discovered.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60708. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within two years after the violation is discovered, whichever is later. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  18. 60709.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    The board may collect certain restitution and other court-imposed amounts due to it, and it may record or extend a state tax lien to collect unpaid amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 11. Violations [60701 - 60709] ( Chapter 11 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60709. (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due and payable to the board may be collected by the board in any manner provided by law for collection of a delinquent diesel fuel tax liability, including, but not limited to, issuance of an order and levy under Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes. (2) Amounts imposed by a court of competent jurisdiction as an order of restitution for criminal offenses shall be treated as final and due and payable to the State of California on the date that amount is established on the records of the board. (b) Part 31 (commencing with Section 60001) shall apply to amounts collected under this section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this section, except to the extent that any provision is either inconsistent with this section or is not relevant to this section. (c) Notwithstanding Chapter 8 (commencing with Section 60501), a refund or credit shall not be allowed for any amounts paid or payments applied under this section. (d) Amounts authorized to be collected pursuant to this section may accrue interest at the greater of the rate applicable to the amounts being collected or the rate provided under Section 6591.5 from and after the date the amounts are established on the records of the board. (e) Amounts authorized to be collected pursuant to this section are not subject to any statute of limitations set forth in Chapter 7 (commencing with Section 60401). (f) Notwithstanding Sections 60441 to 60445, inclusive, or Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code, any portion of the amounts authorized to be collected under this section that remain unsatisfied may be collected by the recording of a notice of state tax lien. The board may record or extend a recorded notice of state tax lien at any time until the amount due, including any accrued interest, is paid in full. (g) This section shall apply on and after January 1, 2012, to amounts authorized to be collected pursuant to this section that are due and payable to the board before, on, or after January 1, 2012. (Added by Stats. 2011, Ch. 727, Sec. 20. (AB 242) Effective January 1, 2012.)
  19. 6071.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A seller operating in this state without the required permit, or after a permit is suspended or revoked, and the corporation’s officers, commit a misdemeanor.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6071. A person who engages in business as a seller in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any corporation which so engages in business, is guilty of a misdemeanor punishable as provided in Section 7153. (Amended by Stats. 1986, Ch. 1361, Sec. 8.)
  20. 6071.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    If a permit holder does not surrender a seller’s permit when a business is transferred, the permit holder can be liable for the transferee’s tax, interest, and penalties in certain circumstances.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6071.1. (a) A permitholder who fails to surrender a seller’s permit upon transfer of a business shall be liable for any tax, interest, and penalty incurred by the transferee if the permitholder has actual or constructive knowledge that the transferee is using the permit in any manner. The predecessor’s liability shall be limited to the quarter in which the business is transferred, and the three subsequent quarters. (b) The limitation on liability provided for in subdivision (a) shall not apply in cases where, after the transfer, 80 percent or more of the real or ultimate ownership of the business transferred is held by the predecessor. (c) For purposes of this section, stockholders, bondholders, partners, or other persons holding an ownership interest in a corporation or other entity shall be regarded as having the “real or ultimate ownership” of the property of the corporation or other entity. (Added by Stats. 1993, Ch. 1109, Sec. 1. Effective January 1, 1994.)
  21. 6072.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Only persons actively running a business as a seller of tangible personal property may hold the permit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6072. A permit shall be held only by persons actively engaging in or conducting a business as a seller of tangible personal property. Any person not so engaged shall forthwith surrender his or her permit to the board for cancellation. The board may revoke the permit of a person found to be not actively engaged in or conducting a business as a seller of tangible personal property. Any person who knowingly issues a resale certificate while the person is not actively engaged in business as a seller, for personal gain or to evade the payment of taxes, shall be liable for the taxes that would otherwise have been due on the transaction, plus a penalty of 10 percent or five hundred dollars ($500), whichever is greater, in addition to all other penalties imposed by this part, and interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment. (Amended by Stats. 1984, Ch. 1020, Sec. 1. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
  22. 6073.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    The board may require swap meet, flea market, or special event operators to collect seller proof or statements, submit vendor lists, and keep records; operators who do not comply can be fined up to $1,000 per offense.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6073. (a) (1) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a swap meet, flea market, or special event as a prerequisite to renting or leasing space on the premises owned or controlled by that operator to a person desiring to engage in or conduct business as a seller, to obtain written evidence that the seller is the holder of a valid seller’s permit issued pursuant to Section 6067, or a written statement from the seller that he or she is not offering for sale any item that is taxable under this part or is otherwise not required to hold a valid seller’s permit. (2) In providing the board with documentation required by the board pursuant to paragraph (1), an operator of a swap meet, flea market, or special event may require each person desiring to engage in or conduct business as a seller at that swap meet, flea market, or special event to provide his or her driver’s license number to the operator on a form authorized by the board or under Section 6073.1. (b) At any time as the board may specify in a written notice, but in no case more than three times in a calendar year, the board may require an operator to submit to the board a list of vendors conducting business on their premises as a seller. Each listing shall be provided to the board within 30 days after the date of the board’s notice. The list shall contain the name and seller’s permit number for permitholders and the name, address, and driver’s license number for vendors who do not have seller’s permits. Records shall be retained to the same extent as all transactions involving sales or use tax liability as provided in Section 7053. (c) “Swap meet, flea market, or special event,” as used in this section, means an activity involving a series of sales sufficient in number, scope, and character to constitute a regular course of business, or any event at which two or more persons offer tangible personal property for sale or exchange and at which a fee is charged for the privilege of displaying the property for sale or exchange or at which a fee is charged to prospective buyers for admission to the area where the property is offered or displayed for sale or exchange. (d) Any operator of a swap meet, flea market, or special event who fails or refuses to comply with this section is subject to a penalty not exceeding one thousand dollars ($1,000) for each offense. (Amended by Stats. 1994, Ch. 903, Sec. 2. Effective January 1, 1995.)
  23. 6073.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A swap meet, flea market, or special event operator is treated as complying with Section 6073 if the operator verifies a seller’s valid seller’s permit, or gets a certificate that the seller is not selling taxable items, and completes the required Business and Professions Code form.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6073.1. An operator of a swap meet or flea market, as defined in Section 6073, or special event, who verifies that a seller has a valid seller’s permit, or who obtains from the seller a certificate that the seller is not offering for sale any item that is taxable under this part and who completes the form requirements of Section 21663 of the Business and Professions Code, shall be deemed to have complied with the requirements of Section 6073. No additional forms will be required by the State Board of Equalization. (Added by Stats. 1988, Ch. 1138, Sec. 8.)
  24. 6073.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Section 6073 does not apply to certain listed events or shows, including trade shows. For trade shows, the board may require the operator to provide attendee-solicitation information within 10 days after the show ends, and willful noncompliance can lead to a penalty of up to $1,000 per offense.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6073.2. (a) Section 6073 shall not apply to any of the following: (1) An event or show for which all exhibitors’ contracts prohibit any sale of tangible personal property at the event or show and at which no tangible personal property is actually sold. (2) An event or show that is conducted for informational or educational purposes only, and at which no sales of tangible personal property occur. (3) A trade show. (b) For purposes of this section, a “trade show” means an event or show that complies with all of the following conditions: (1) The event or show is not open to the general public for any portion of the show. (2) Only orders for tangible personal property are solicited or taken during the event or show from sellers, as defined in Section 6014, for purposes of subsequent resale. (3) The event or show is operated by an organization that qualifies for tax exempt status under Section 501(c) of the Internal Revenue Code. (c) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a trade show, within 10 days from the close of that show, to provide the board with a listing of the names and addresses of the agents or representatives soliciting orders at the trade show, and their principals, including, but not limited to, manufacturers, wholesalers, distributors, or suppliers. (d) Any operator of a trade show who willfully fails or refuses to comply with subdivision (c) is subject to a penalty in an amount not to exceed one thousand dollars ($1,000) for each offense. (Added by Stats. 1994, Ch. 393, Sec. 1. Effective September 1, 1994.)
  25. 6074.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    The board may require sellers to catering truck operators to prove the operator has a valid seller’s permit, file operator lists, or promptly report new buyers without proof; noncompliance can lead to a penalty of up to $500 per failure.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6074. (a) When the board determines it is necessary for the efficient administration of this part, the board may, by written notice, require any person making sales to operators of catering trucks, operated out of that person’s facility pursuant to Section 114295 of the Health and Safety Code, who resell the property in the regular course of his or her business, to obtain evidence that the operator is the holder of a valid seller’s permit issued pursuant to Section 6067. At any time as the board may specify in a written notice, but in no case more than three times in a calendar year, the board may require a person making sales to operators of catering trucks to submit to the board a listing of operators of catering trucks who purchase goods from that person. Each listing shall be provided to the board within 30 days after the date of the board’s notice, and shall include the name and seller’s permit number on file of each operator, or, for those operators who do not provide evidence of a valid seller’s permit, the operator’s name, address, and telephone number. The board may also, by written notice, require a person making sales to operators of catering trucks to promptly notify the board if a newly purchasing operator does not provide to the person, within 30 days of the date of the first purchase, evidence of a valid seller’s permit. Persons required by written notice of the board to obtain evidence, or provide a listing or notification, who fail to comply, may be subject to a penalty not to exceed five hundred dollars ($500) for each failure. (b) Persons making sales to operators of catering trucks who do not have valid seller’s permits or whose permits have been revoked shall report and pay the tax on property as if the property were sold at retail at the time of the sale. Nothing in this section shall relieve any operator of a catering truck of his or her obligations as a seller under this part. (c) If the board finds that a person’s failure to comply with this section is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty imposed by this section. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief. (Amended by Stats. 1996, Ch. 1023, Sec. 413. Effective September 29, 1996.)
  26. 6075.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Some feed sellers do not need a permit, and some hay growers qualify for that same exemption only under specific sales conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6075. (a) No permit shall be required of any person who engages in business in this state as a seller of feed, for any form of animal life, that is exempt from taxation pursuant to subdivision (b) of Section 6358 and who engages in no other taxable sales of tangible personal property at retail. (b) In the case of any seller of hay who is also a grower of hay, the exemption provided in subdivision (a) shall apply only to growers who are either of the following: (1) A grower who produces hay for sale only to beef cattle feedlots or dairies. (2) A grower who sells exclusively through a farmer-owned cooperative. (c) Nothing in this section shall relieve any grower of hay that is not exempt pursuant to subdivision (b) of Section 6358 from obtaining a permit. (Added by Stats. 1995, Ch. 696, Sec. 1. Effective October 10, 1995. Operative April 1, 1996, by Sec. 2 of Ch. 696.)
  27. 6077.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Retail florists must get a permit before selling, and mobile retail florists must keep a copy of the permit at each sales location.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Permits [6066 - 6077] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6077. (a) Any retail florist who fails to obtain a permit before engaging in or conducting business as a seller shall, in addition to any other applicable penalty, pay a penalty of five hundred dollars ($500). (b) Every mobile retail florist shall have a copy of the permit at each sales location which shall be in the possession of a person operating at that location. (c) For purposes of this section, the following terms have the following meanings: (1) “Retail florist” means any person selling any flowers, potted ornamental plants, floral arrangements, floral bouquets, wreaths, or any similar products at retail. “Retail florist” does not include any flower or ornamental plant grower who sells his or her own products. (2) “Mobile retail florist” means any retail florist who does not sell from a structure or retail shop, including, but not limited to, a florist who sells from a vehicle, pushcart, wagon, or other portable method, or who sells at a swap meet, flea market, or similar transient location. (Amended by Stats. 2004, Ch. 183, Sec. 322. Effective January 1, 2005.)
  28. 608.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must assess improvements by showing their value next to the description of the land parcel, when the improvements are assessed to the same assessee.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 608. Improvements shall be assessed by the assessor by showing their value opposite the description of the parcel of land on which they are located, if they are assessed to the same assessee. (Amended by Stats. 1947, Ch. 782.)
  29. 609.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Taxable improvements on exempt land must be listed on the assessment roll, but the exempt land itself may not be assessed for that value and is not liable for the assessment.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 609. Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt land and the land does not become responsible for the assessment made against the taxable improvements. (Enacted by Stats. 1939, Ch. 154.)
  30. 6091.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section presumes gross receipts are taxable unless shown otherwise, and places the burden on the seller to prove a sale was not retail unless the seller gets a resale certificate from the buyer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6091. For the purpose of the proper administration of this part and to prevent evasion of the sales tax it shall be presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless he takes from the purchaser a certificate to the effect that the property is purchased for resale. (Added by Stats. 1941, Ch. 36.)
  31. 6092.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. )

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    A seller is relieved from sales tax liability only when the certificate is taken in good faith from a qualifying seller of tangible personal property who holds the required permit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6092. The certificate relieves the seller from liability for sales tax only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for in Article 2 (commencing with Section 6066) of this chapter. (Amended by Stats. 1966, Ch. 2.)
  32. 6092.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. )

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    Certain non-exempt lessees of mobile transportation equipment may issue a resale certificate for a limited use-tax reporting purpose.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6092.1. Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases mobile transportation equipment and who cannot otherwise properly issue a resale certificate may issue such a certificate for the limited purpose of reporting his use tax liability based on fair rental value as provided in subdivision (d) of Section 6094 and subdivision (d) of Section 6244. With respect to matters arising out of mergers or acquisitions, the provisions of this section shall apply to any matters pending before the board on the effective date of this section. (Added by Stats. 1979, Ch. 1161.)
  33. 6092.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. )

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    A qualified person generally must not accept a resale certificate except as allowed here, and a purchaser with no in-state sales must explain why no California seller’s permit number is provided.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6092.5. (a) Every qualified person making any sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a vehicle required to be registered under the Vehicle Code or subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code, or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code, or of any salvage certificate vehicle as defined in Section 11515 of the Vehicle Code, is presumed to be making a sale at retail and not a sale for resale. The presumption may be rebutted by taking a resale certificate from any of the following: (1) A person that certifies it is licensed, registered, regulated, or certificated under the Health and Safety Code or the Vehicle Code as a dealer or dismantler. (2) A person that certifies it is licensed, registered, regulated, or certificated under the Business and Professions Code as an automotive repair dealer, or is qualified as a scrap metal processor as described in the Vehicle Code. (3) A person that certifies it is licensed, registered, regulated, certificated, or otherwise authorized by another state, country, or jurisdiction to do business as a dealer, dismantler, automotive repairer, or scrap metal processor. (b) A qualified person shall not accept a resale certificate from any person except as provided in subdivision (a). (c) (1) In addition to the requirements of Sections 6093 and 6243, the certificate shall include the license or registration number of the dealer, dismantler, or automotive repair dealer, as applicable. If the purchaser is not required to hold a seller’s permit because the purchaser makes no sales in this state, the purchaser must include on the certificate a sufficient explanation as to the reason the purchaser is not required to hold a California seller’s permit in lieu of the seller’s permit number. The certificate issued by a purchaser pursuant to this section shall be substantially in such form as the board may prescribe. (2) A qualified person that does not timely obtain a resale certificate as provided in this section may use alternative methods as prescribed by the board to rebut the presumption provided in subdivision (a). (d) For the purposes of this section, a “qualified person” means a person making a sale at auction or a dismantler licensed under the Vehicle Code. (Added by Stats. 2012, Ch. 756, Sec. 1. (AB 2618) Effective September 29, 2012.)
  34. 6093.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. )

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    A resale certificate must include the purchaser’s name and address, permit number, and the general character of the tangible personal property sold in the regular course of business; the board may prescribe the form.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6093. The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the purchaser, and shall indicate the general character of the tangible personal property sold by the purchaser in the regular course of business. The certificate shall be substantially in such form as the board may prescribe. (Added by Stats. 1941, Ch. 36.)
  35. 6094.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. )

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    A purchaser who gave a resale certificate and uses the property for more than retention, demonstration, or display may trigger use tax rules; certain mobile transportation equipment used only for leasing can be taxed on fair rental value if the purchaser elects that method on time.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6094. (a) If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration, or display while holding it for sale in the regular course of business, the use shall be taxable to the purchaser under Chapter 3 (commencing with Section 6201) of this part as of the time the property is first used by him, and, except as provided in subdivisions (b), (c), and (d) of this section, the sales price of the property to him shall be the measure of the tax. (b) If such use is limited to the loan of the property to customers as an accommodation while awaiting delivery of property purchased or leased from the lender or while property is being repaired for customers by the lender, the measure of the tax is the fair rental value of the property for the duration of each loan so made. (c) If the property is used frequently for purposes of demonstration or display while holding it for sale in the regular course of business and is used partly for other purposes, the measure of the tax is the fair rental value of the property for the period of such other use or uses. (d) If the property is mobile transportation equipment as defined in Section 6023, and the use is limited to leasing the equipment, the purchaser may elect to pay his use tax measured by the fair rental value, if the election is made on or before the due date of a return for the period in which the equipment is first leased. The election must be made by reporting tax measured by the fair rental value on the return for that period, or in such other manner as the board may prescribe. Tax must thereafter be paid with the return for each reporting period, measured by the fair rental value, whether the equipment is within or without the state. The election may not be revoked with respect to the equipment as to which it is made. (e) As used in subdivision (d), the term “fair rental value” means the rentals required by the purchaser under the lease except where the board determines that such rentals are nominal. The term shall not include any reimbursement payments made by the lessee to the purchaser for such use tax. (Amended by Stats. 1980, Ch. 1352, Sec. 1. Effective September 30, 1980.)
  36. 6094.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. )

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    A qualifying purchaser may elect, when first leasing the property, to pay use tax based on the purchase price.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6094.1. If a purchaser acquires property in a transaction described in subdivision (a) of Section 6006.5 and leases such property, the purchaser may elect at the time the property is first leased by him, after the effective date of this section, to pay use tax measured by the purchase price of the property. Purchaser shall include a transferee who acquires property in a transaction which qualifies under the provisions of subdivision (b) of Section 6006.5 and, for purposes hereof, the purchase price of the transferee shall be the same as that paid by the original purchaser. (Added by Stats. 1966, Ch. 7.)
  37. 6094.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. )

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    A person who knowingly gives a resale certificate for property not intended for resale in the regular course of business, to evade tax, commits a misdemeanor and is subject to punishment under Section 7153.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6094.5. Except as provided in Sections 6012.8 and 6012.9: (a) Any person, including any officer or employee of a corporation, who gives a resale certificate for property which he or she knows at the time of purchase is not to be resold by him or her or the corporation in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor punishable as provided in Section 7153. (b) Any person, including any officer or employee of a corporation, who gives a resale certificate for property which he or she knows at the time of purchase is not to be resold by him or her or the corporation in the regular course of business is liable to the state for the amount of tax that would be due if he or she had not given such resale certificate. In addition to the tax, the person shall be liable to the state for a penalty of 10 percent of the tax or five hundred dollars ($500) whichever is greater, for each purchase made for personal gain or to evade the payment of taxes. (Amended by Stats. 1984, Ch. 1490, Sec. 5. Effective September 27, 1984.)
  38. 6095.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. )

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    If fungible goods bought for resale or covered by a certificate are mixed with similar goods, sales are treated as sales of the purchased goods until the purchased quantity is sold. Goods taken out for consumption are treated as consumption of goods not so purchased until the non-purchased quantity is used up.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095] ( Article 3 added by Stats. 1941, Ch. 36. ) ## 6095. If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of business, and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold. Goods removed from the commingled mass for consumption shall be deemed to be a consumption of goods not so purchased until a quantity of commingled goods equal to the quantity of goods not so purchased has been consumed. (Amended by Stats. 1983, Ch. 337, Sec. 2.)
  39. 61.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    This section says when certain property transfers count as a change in ownership for tax purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 61. Except as otherwise provided in Section 62, change in ownership, as defined in Section 60, includes, but is not limited to: (a) The creation, renewal, sublease, assignment, or other transfer of the right to produce or extract oil, gas, or other minerals regardless of the period during which the right may be exercised. The balance of the property, other than the mineral rights, shall not be reappraised pursuant to this section. (b) The creation, renewal, extension, or assignment of a taxable possessory interest in tax exempt real property for any term. For purposes of this subdivision: (1) “Renewal” and “extension” do not include the granting of an option to renew or extend an existing agreement pursuant to which the term of possession of the existing agreement would, upon exercise of the option, be lengthened, whether the option is granted in the original agreement or subsequent thereto. (2) Any “renewal” or “extension” of a possessory interest during the reasonably anticipated term of possession used by the assessor to value that interest does not cause a change in ownership until the end of the reasonably anticipated term of possession used by the assessor to value that interest. At the end of the reasonably anticipated term of possession used by the assessor, a new base year value, based on a new reasonably anticipated term of possession, shall be established for the possessory interest. (3) “Assignment” of a possessory interest means the transfer of all rights held by a transferor in a possessory interest. (c) (1) (A) The creation of a leasehold interest in taxable real property for a term of 35 years or more (including renewal options). (B) The termination of a leasehold interest in taxable real property which had an original term of 35 years or more (including renewal options). (C) Any transfer of a leasehold interest having a remaining term of 35 years or more (including renewal options). (D) Any transfer of a lessor’s interest in taxable real property subject to a lease with a remaining term (including renewal options) of less than 35 years. (2) Only that portion of a property subject to that lease or transfer shall be considered to have undergone a change in ownership. (3) For the purpose of this subdivision, for 1979–80 and each year thereafter, it shall be conclusively presumed that all homes eligible for the homeowners’ exemption, other than manufactured homes located on rented or leased land and subject to taxation pursuant to Part 13 (commencing with Section 5800) and floating homes subject to taxation pursuant to Section 229, that are on leased land have a renewal option of at least 35 years on the lease of that land, whether or not in fact that renewal option exists in any contract or agreement. (d) (1) (A) A sublease of a taxable possessory interest in tax-exempt real property for a term, including renewal options, that exceeds half the length of the remaining term of the leasehold, including renewal options. (B) The termination of a sublease of a taxable possessory interest in tax-exempt property with an original term, including renewal options, that exceeds half the length of the remaining term of the leasehold, including renewal options. (C) Any transfer of a sublessee’s interest with a remaining term, including renewal options, that exceeds half of the remaining term of the leasehold. (2) Any transfer of a possessory interest in tax-exempt real property subject to a sublease with a remaining term, including renewal options, that does not exceed half the remaining term of the leasehold, including renewal options. (e) The creation, transfer, or termination of any joint tenancy interest, except as provided in subdivision (f) of Section 62, and in Section 63 and Section 65. (f) The creation, transfer, or termination of any tenancy-in-common interest, except as provided in subdivision (a) of Section 62 and in Section 63. (g) Any vesting of the right to possession or enjoyment of a remainder or reversionary interest that occurs upon the termination of a life estate or other similar precedent property interest, except as provided in subdivision (d) of Section 62 and in Section 63. (h) Any interests in real property that vest in persons other than the trustor (or, pursuant to Section 63, his or her spouse) when a revocable trust becomes irrevocable. (i) The transfer of stock of a cooperative housing corporation, vested with legal title to real property that conveys to the transferee the exclusive right to occupancy and possession of that property, or a portion thereof. A “cooperative housing corporation” is a real estate development in which membership in the corporation, by stock ownership, is coupled with the exclusive right to possess a portion of the real property. (j) The transfer of any interest in real property between a corporation, partnership, or other legal entity and a shareholder, partner, or any other person. (Amended by Stats. 2010, Ch. 654, Sec. 2. (SB 1494) Effective January 1, 2011.)
  40. 610.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    A person who is claiming and wants to be assessed for land may have their name added to the assessment entry; to count as “claiming,” the person must provide the assessor one of the listed supporting documents.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 610. (a) Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it, may have his or her name inserted with that of the assessee. (b) A person is “claiming” property for purposes of subdivision (a) only if he or she provides the assessor with one of the following supporting documents: (1) A certified copy of a deed, judgment, or other instrument that creates or legally verifies that person’s ownership interest in the property. (2) A certified copy of a document creating that person’s security interest in the property. (3) His or her declaration, under penalty of perjury, that he or she currently has possession of the property and intends to be assessed for the property in order to perfect a claim in adverse possession. (Amended by Stats. 1992, Ch. 395, Sec. 1. Effective January 1, 1993.)
  41. 61000.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    This section defines terms used in the individual shared responsibility penalty part, including who counts as an applicable entity and who counts as a responsible individual.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61000. For the purposes of this part, the following definitions shall apply: (a) “Applicable entity” means the following: (1) A carrier licensed or otherwise authorized to offer health coverage with respect to minimum essential coverage, including coverage in a catastrophic plan, that is not described in paragraph (3) or (4). (2) An employer or other sponsor of an employment-based health plan with respect to employment-based minimum essential coverage (3) The State Department of Health Care Services and county welfare departments with respect to coverage under a state program. (4) The Exchange with respect to individual health plans, except catastrophic plans, on the Exchange. (5) Any other provider of minimum essential coverage, including the University of California with respect to coverage under a student health insurance program. (b) “Applicable dependent” has the same meaning as defined in Section 100710 of the Government Code. (c) “Applicable household income” means, with respect to a responsible individual for a taxable year, an amount equal to the sum of the modified adjusted gross income of all applicable household members who were required to file a tax return under Chapter 2 (commencing with Section 18501) of Part 10.2 for the taxable year. (d) “Applicable household members” means, with respect to a responsible individual, all of the following persons: (1) The responsible individual. (2) The responsible individual’s applicable spouse. (3) The responsible individual’s applicable dependents. (e) “Applicable individual” has the same meaning as defined in Section 100710 of the Government Code. (f) “Applicable spouse” has the same meaning as defined in Section 100710 of the Government Code. (g) “Dependent” has the same meaning as defined in Section 17056 of the Revenue and Taxation Code. (h) “Exchange” means the California Health Benefit Exchange, also known as Covered California, established pursuant to Title 22 (commencing with Section 100500). (i) “Household size” means, with respect to a responsible individual, the number of applicable household members. (j) “Modified adjusted gross income” means adjusted gross income, as defined in Section 17072, increased by both of the following: (1) The amount of interest received or accrued by the individual during the taxable year that is exempt from tax, unless the interest is exempt from tax under the United States Constitution or the California Constitution. (2) Foreign-earned income, foreign housing exclusion, or foreign housing deduction under Section 911 of the Internal Revenue Code. (k) “Premium assistance” means the amount of credit allowable under Section 36B of the Internal Revenue Code of 1986 and any premium assistance subsidies administered pursuant to Title 25 (commencing with Section 100800) of the Government Code. (l) “Qualified health plan” has the same meaning as defined in Section 1301 of the federal Patient Protection and Affordable Care Act (Public Law 111-148), as amended by the federal Health Care and Education Reconciliation Act of 2010 (Public Law 111-152). (m) (1) Except as provided in paragraphs (2) and (3), “responsible individual” means an applicable individual who is required to file a return under Chapter 2 (commencing with Section 18501) of Part 10.2 and who is either of the following: (A) An applicable individual required to be enrolled in and maintain minimum essential coverage, pursuant to subdivision (a) of Section 100705 of the Government Code. (B) An applicable individual required to ensure that a person who qualifies as the applicable individual’s applicable spouse or applicable dependent is enrolled in and maintains minimum essential coverage for that month, pursuant to subdivision (b) of Section 100705 of the Government Code. (2) If two applicable individuals file a joint return, only one shall be considered the responsible individual for purposes of calculating the penalty as determined by the Franchise Tax Board. (3) If a dependent files a return, only the dependent or the individual claiming the dependent, but not both, shall be considered the responsible individual for purposes of calculating the penalty as determined by the Franchise Tax Board. (Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
  42. 61001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    For this part, employee status is determined under Labor Code Article 1.5, unless another provision says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61001. For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code. (Added by Stats. 2020, Ch. 38, Sec. 7. (AB 2257) Effective September 4, 2020.)
  43. 61005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    Certain entities that provide minimum essential coverage must report coverage information to the Franchise Tax Board and give written statements to covered persons.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61005. (a) The Legislature finds and declares both of the following: (1) The reporting requirement provided for in this section is necessary for the successful implementation of the penalty imposed by Section 61010. In particular, this requirement provides the only widespread source of third-party reporting to help applicable individuals and the Franchise Tax Board verify whether an applicable individual maintains minimum essential coverage. There is compelling evidence that third-party reporting is crucial for ensuring compliance with those tax provisions. (2) The reporting requirement in this section has been narrowly tailored to support compliance with the penalty imposed by Section 61010, while imposing only an incidental burden on reporting entities. In particular, the information required to be reported under this section is limited to the information already required to be reported under a similar federal reporting requirement under Section 6055 of the Internal Revenue Code of 1986. In addition, this section provides that its reporting requirement may be satisfied by providing the same information that is currently reported under that federal requirement. (b) For purposes of administering the penalty imposed by this part on applicable individuals who fail to maintain minimum essential coverage as required by Title 24 of the Government Code: (1) An applicable entity that provides minimum essential coverage to an individual during a calendar year shall, at the time the Franchise Tax Board prescribes, make a return to the Franchise Tax Board in the form and manner described in subdivision (c) or (d) on or before March 31 of the year following the calendar year for which the return is required. (2) An applicable entity described in paragraph (2) of subdivision (a) of Section 61000 shall not be required to make the return specified in paragraph (1) if the applicable entity that is described in paragraph (1) of subdivision (a) of Section 61000 makes that return. (c) Except as provided in subdivision (d), an applicable entity shall make a return that complies with all of the following: (1) Is in the form as the Franchise Tax Board prescribes. (2) Contains the name, address, and taxpayer identification number of the applicable individual and the name and taxpayer identification number of each other individual who receives coverage under the policy. (3) Contains the dates during which the individuals specified in paragraph (2) were covered under minimum essential coverage during the calendar year. (4) Contains any other information as the Franchise Tax Board may require. (d) Notwithstanding the requirements of subdivision (c), a return complies with the requirements of this section if it is in the form of, and includes the information contained in, a return described in Section 6055 of the Internal Revenue Code of 1986, as that section is in effect on December 15, 2017. (e) Except as provided in subdivision (g), an applicable entity required to make a return under subdivision (b) shall provide to each primary subscriber, primary policyholder, primary insured, employee, former employee, uniformed services sponsor, parent, or other related person named on an application who enrolls one or more individuals, including themselves, in minimum essential coverage a written statement in the form and manner described in subdivision (f) on or before January 31 of the year following the calendar year for which the return is required under subdivision (b). (f) The written statement required by subdivision (e) shall include both of the following: (1) The name and address of the person required to make the return and the telephone number of the contact information for that person. (2) The information required to be shown on the return, as specified in subdivision (c). (g) Notwithstanding subdivisions (e) and (f), the requirements of this section may be satisfied by a written statement provided to an individual under Section 6055 of the Internal Revenue Code of 1986, as that section is in effect and interpreted on December 15, 2017. (h) In the case of coverage provided by an applicable entity that is a governmental unit or an agency or instrumentality of that unit, the officer or employee who enters into the agreement to provide the coverage, or the person appropriately designated for purposes of this section, shall be responsible for the returns and statements required by this section. (i) An applicable entity may contract with third-party service providers, including insurance carriers, to provide the returns and statements required by this section. (j) Except for the applicable entities described in paragraphs (3) and (4) of subdivision (a) of Section 61000, a penalty shall be imposed on an applicable entity that fails to make a return as required by subdivision (b) in an amount of fifty dollars ($50) per applicable individual covered by the applicable entity for a taxable year in which the failure occurs. (Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
  44. 61010.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    A penalty is imposed on a responsible individual for failing to enroll in and maintain minimum essential coverage, subject to stated exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61010. (a) A penalty in the amount determined under Section 61015 shall be imposed on a responsible individual for a failure by the responsible individual, the applicable spouse, or an applicable dependent to enroll in and maintain minimum essential coverage pursuant to Section 100705 of the Government Code for one or more months, except as provided in Section 61020 and 61023. This penalty shall be referred to as the Individual Shared Responsibility Penalty. (b) A penalty imposed by this section with respect to any month shall be included with a responsible individual’s return under Chapter 2 (commencing with Section 18501) of Part 10.2 for the taxable year that includes that month. (c) If an individual with respect to whom a penalty is imposed by this section for any month is a dependent of another individual for the other individual’s taxable year, including that month, the other individual shall be solely liable for that penalty. (d) If a responsible individual with respect to whom a penalty is imposed pursuant to this section for any month files a joint return for the taxable year, including that month, that responsible individual and the spouse or domestic partner of the individual shall be jointly and severally liable for the penalty imposed. (Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
  45. 61015.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    This section sets out how to calculate the Individual Shared Responsibility Penalty for a responsible individual.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61015. (a) The amount of the Individual Shared Responsibility Penalty imposed on a responsible individual for a taxable year with respect to the failures described in Section 61010 shall be equal to the lesser of either of the following amounts: (1) The sum of the monthly penalty amounts determined under subdivision (b) for months in the taxable year during which one or more of the failures described in Section 61010 occurred. (2) An amount equal to one-twelfth of the state average premium for qualified health plans that have a bronze level of coverage for the applicable household size involved, and are offered through the Exchange for plan years beginning in the calendar year with or within which the taxable year ends, multiplied by the number of months in which a failure described in Section 61010 occurred. (b) For purposes of subdivision (a), the monthly penalty amount with respect to a responsible individual for any month during which a failure described in Section 61010 occurred is an amount equal to one-twelfth of the greater of either of the following amounts: (1) An amount equal to the lesser of either of the following: (A) The sum of the applicable dollar amounts for all applicable household members who failed to enroll in and maintain minimum essential coverage pursuant to Section 100705 of the Government Code during the month, except as provided by Section 61023. (B) Three hundred percent of the applicable dollar amount determined for the calendar year during which the taxable year ends. (2) An amount equal to 2.5 percent of the excess of the responsible individual’s applicable household income for the taxable year over the amount of gross income that would trigger the responsible individual’s requirement to file a state income tax return under Section 18501, also referred to as the applicable filing threshold, for the taxable year. (c) For purposes of subdivisions (a) and (b): (1) Except as provided in paragraph (2) and subdivision (d), the applicable dollar amount is six hundred ninety-five dollars ($695). (2) If an applicable individual has not attained 18 years of age as of the beginning of a month, the applicable dollar amount with respect to that individual for that month shall be equal to one-half of the applicable dollar amount as provided in paragraph (1) or subdivision (d). (3) The maximum monthly penalty, under paragraph (1) or (2) of subdivision (a), for a responsible individual with an applicable household size of five or more individuals equals the maximum monthly penalty for a responsible individual with an applicable household size of five individuals. (d) In the case of a calendar year beginning after 2019, the applicable dollar amount shall be equal to six hundred ninety-five dollars ($695) and increased as follows: (1) An amount equal to six hundred ninety-five dollars ($695) multiplied by the cost-of-living adjustment determined pursuant to paragraph (2). (2) A cost-of-living adjustment for a calendar year is an amount equal to the percentage by which the California Consumer Price Index for all items in the preceding calendar year exceeds the California Consumer Price Index for all items for the 2016 calendar year. (3) If the amount of an increase under paragraph (1) is not a multiple of fifty dollars ($50), that increase shall be rounded down to the next multiple of fifty dollars ($50). (4) No later than August 1 of each year, the Department of Industrial Relations shall annually transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the prior calendar year to June of the current calendar year, inclusive. (e) For taxable years during which the Franchise Tax Board determines that a federal shared responsibility penalty applies, the Individual Shared Responsibility Penalty shall be reduced, but not below zero, by the amount of the federal penalty imposed on the responsible individual for each month of the taxable year during which the Individual Shared Responsibility Penalty is imposed. (Amended by Stats. 2020, Ch. 8, Sec. 17. (AB 85) Effective June 29, 2020.)
  46. 61020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    A penalty may not be imposed on a responsible individual for a month if the specified income or premium-threshold conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61020. An Individual Shared Responsibility Penalty shall not be imposed on a responsible individual for a month in which any of the following circumstances apply: (a) If the responsible individual’s required contribution, determined on an annual basis, for coverage for the month exceeds 8.3 percent of that responsible individual’s applicable household income for the taxable year. (1) For purposes of applying this subdivision, a responsible individual’s applicable household income shall be increased by any exclusion from gross income for any portion of the required contribution made through a salary reduction arrangement for any applicable household member. (2) For purposes of this subdivision, the term “required contribution” means either of the following: (A) In the case of a responsible individual eligible to purchase minimum essential coverage consisting of coverage through an eligible employer-sponsored plan, the portion of the annual premium that would be paid by the responsible individual, without regard to whether paid through salary reduction or otherwise, for self-only coverage. (B) In the case of a responsible individual eligible only to purchase minimum essential coverage in the individual market, the annual premium for the lowest cost bronze plan available in the individual market through the Exchange in the rating area in which the individual resides, reduced by any premium assistance for the taxable year determined as if the responsible individual was covered by a qualified health plan offered through the Exchange for the entire taxable year. (3) For purposes of subparagraph (A) of paragraph (2), if a responsible individual is eligible for minimum essential coverage through an employer by reason of a relationship to an applicable household member, the determination under this subdivision shall be made by reference to the portion of the premium required to be paid by the applicable household member for family coverage. (4) In the case of plan years beginning in any calendar year after 2019, this subdivision shall be applied by substituting for “8.3 percent” an amount equal to 8 percent increased by the amount the United States Secretary of Health and Human Services determines reflects the excess of the rate of premium growth between the preceding calendar year and 2013 over the rate of income growth for that period. If the United States Secretary of Health and Human Services fails to determine this percentage for a calendar year, the Exchange shall determine the percentage. (b) If the responsible individual’s applicable household income for the taxable year containing the month is less than the amount of adjusted gross income specified in paragraph (1) or (2) of subdivision (a) of Section 18501 for that taxable year. (c) If the responsible individual’s gross income for the taxable year containing the month is less than the amount specified in paragraph (3) of subdivision (a) of Section 18501. (Amended by Stats. 2020, Ch. 8, Sec. 18. (AB 85) Effective June 29, 2020.)
  47. 61023.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    The penalty is not imposed for a month if the household member lacked minimum essential coverage during a continuous period of three months or less ending that month.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61023. An Individual Shared Responsibility Penalty shall not be imposed with respect to an applicable household member for a month if the last day of the month occurred during a period in which the applicable household member did not maintain minimum essential coverage for a continuous period of three months or less. (a) The length of a continuous period shall be determined without regard to the calendar years in which months in that period occur. (b) If a continuous period is greater than the period allowed under this subdivision, an exception shall not be provided under this subdivision for any month in the period. (c) If there is more than one continuous period described in this subdivision covering months in a calendar year, the exception provided by this subdivision shall only apply to months in the first of those periods. (d) The Franchise Tax Board may prescribe rules for the collection of the penalty imposed by this section in cases where continuous periods include months in more than one taxable year. (Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
  48. 61025.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    The Franchise Tax Board may use its income-tax collection procedures to collect the Individual Shared Responsibility Penalty, but it may not use certain lien or levy actions against real property.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61025. (a) The Franchise Tax Board’s civil authority and procedures for purposes of compliance with notice and other due process requirements imposed by law to collect income taxes shall be applicable to the collection of the Individual Shared Responsibility Penalty. (b) The Individual Shared Responsibility Penalty shall be paid upon notice and demand by the Franchise Tax Board, and shall be assessed and collected pursuant to Part 10.2 (commencing with Section 18401), except as follows: (1) If an applicable individual fails to timely pay the Individual Shared Responsibility Penalty, the applicable individual shall not be subject to a criminal prosecution or penalty with respect to that failure. (2) The Franchise Tax Board shall not file a notice of lien with respect to any real property of an applicable individual by reason of any failure to pay the Individual Shared Responsibility Penalty, or levy any real property with respect to that failure. (3) For the purpose of collecting the Individual Shared Responsibility Penalty, Article 1 (commencing with Section 19201) of Chapter 5 of Part 10.2 shall not apply. (c) The Franchise Tax Board shall integrate enforcement of the Individual Shared Responsibility Penalty into existing activities, protocols, and procedures, including audits, enforcement actions, and taxpayer education efforts. (Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
  49. 61030.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    The Franchise Tax Board may adopt regulations, in consultation with the Exchange, that are necessary and appropriate to implement this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61030. (a) The Franchise Tax Board may, in consultation with the Exchange, adopt regulations that are necessary and appropriate to implement this part. (b) It is the intent of the Legislature that, in construing this part, the regulations promulgated by under Section 5000A of the Internal Revenue Code as of December 15, 2017, notwithstanding the specified date in paragraph (1) of subdivision (a) of Section 17024.5, shall apply to the extent that those regulations do not conflict with this part or regulations promulgated by the Franchise Tax Board pursuant to subdivision (a) in consultation with the Exchange. (c) Until January 1, 2022, the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the Franchise Tax Board pursuant to this part. (Amended by Stats. 2020, Ch. 8, Sec. 19. (AB 85) Effective June 29, 2020.)
  50. 61035.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    Money collected from the Individual Shared Responsibility Penalty must be deposited into the Health Care Affordability Reserve Fund each July 1 starting July 1, 2023.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61035. Beginning July 1, 2023, and on July 1 annually thereafter, moneys collected from the Individual Shared Responsibility Penalty shall be deposited into the Health Care Affordability Reserve Fund. (Repealed and added by Stats. 2023, Ch. 42, Sec. 61. (AB 118) Effective July 10, 2023.)
  51. 61040.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    The provisions in this part are severable, so if one provision or its application is invalid, the rest can still operate if they can be given effect without the invalid part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61040. The provisions of this part are severable. If any provision of this part or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. (Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
  52. 61045.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    The Franchise Tax Board must publish specified penalty-related statistics on its website every year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61045. The Franchise Tax Board shall annually publish on its internet website all of the following information: (a) The number of applicable households paying the penalty and the average penalty amount by applicable household income level. (b) The number of applicable households paying the penalty in each county and statewide. (c) The total penalty amount collected. (d) The number and type of most commonly claimed exemptions. (e) The number and total penalty amounts collected under subdivision (j) of Section 61005. (Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
  53. 61050.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. )

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    The Franchise Tax Board must report specified penalty and exemption information to the Legislature by March 1, 2022 and every March 1 after that.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 32. Individual Shared Responsibility Penalty [61000 - 61050] ( Part 32 added by Stats. 2019, Ch. 38, Sec. 42. ) ## 61050. (a) On or before March 1, 2022, and annually on or before March 1 thereafter, the Franchise Tax Board shall report to the Legislature on information regarding this part and Title 24 (commencing with Section 100700) and Title 25 (commencing with Section 100800) of the Government Code, including all of the following: (1) The total number of applicable households paying the penalty and the total number of dependents for whom applicable households pay the penalty, by county and by adjusted gross income class. (2) The total penalty amounts imposed, by county and by adjusted gross income class. (3) The total statewide penalty amount imposed. (4) The total number of exemptions applied, and the most common qualifications for exemptions applied. (5) The number of applicable households who pay the penalty and the number of dependents claimed by applicable households who pay the penalty, by federal poverty level category. The federal poverty level shall be estimated using adjusted gross income and number of individuals in the tax household, using the following categories: (A) At or between 0 percent and 138 percent of the federal poverty level. (B) At or between 139 percent and 266 percent of the federal poverty level. (C) At or between 267 percent and 400 percent of the federal poverty level. (D) At or above 401 percent of the federal poverty level. (6) The number and amount of state financial subsidies paid and adjustments made through reconciliation, by county and by federal poverty level category as described in paragraph (5). (b) The report shall be submitted pursuant to Section 9795 of the Government Code. (Added by Stats. 2019, Ch. 801, Sec. 1. (AB 414) Effective January 1, 2020.)
  54. 611.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    If an absent owner’s name is known to the assessor, or appears in county recorder records for real property, the property must be assessed to that owner; otherwise it must be assessed to unknown owners.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 611. If the name of an absent owner is known to the assessor, or in the case of real property, if it appears of record in the office of the county recorder, the property shall be assessed to such owner; otherwise, the property shall be assessed to unknown owners. (Amended by Stats. 1941, Ch. 169.)
  55. 612.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    If a person is assessed in a representative role, that role must be shown with the name and the assessment must be kept separate from the person’s individual assessment.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 612. When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment. (Amended by Stats. 1979, Ch. 730.)
  56. 613.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    A mistake in the owner’s name does not invalidate a real property assessment or deed to a tax-sale purchaser, and a similar mistake on the unsecured roll does not invalidate an assessment or tax sale if the assessee can still be reasonably identified.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 613. A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a purchaser at a tax sale. A mistake in the name of an owner or supposed owner of property on the unsecured roll which does not prevent the person from reasonably ascertaining that he or she is the assessee does not render invalid an assessment or any tax sale. (Amended by Stats. 1985, Ch. 316, Sec. 9.)
  57. 614.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    After each assessment of tax-defaulted property, the assessor must enter on the roll that the property is tax defaulted and the date of default.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 614. After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that it is tax defaulted and the date of the declaration of default. (Amended by Stats. 1985, Ch. 316, Sec. 10.)
  58. 615.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    The assessor must prepare an index to the local roll in the form required by the board and deliver it to the tax collector on or before the extended roll is delivered.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 615. The assessor shall prepare an index to the local roll, in the form prescribed by the board, showing the name of the assessee, each place therein where his assessment appears, and any other information required by the board. This index shall be delivered to the tax collector on or before the delivery of the extended roll. (Amended by Stats. 1967, Ch. 609.)
  59. 6150.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    This section defines key terms used for extending the sales tax to support services.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6150. For purposes of this article, notwithstanding any provision of Chapter 1 (commencing with Section 6001), the following words have the following meanings in extending the sales tax to support services: (a) “County” means a county, city and county, or a public authority or nonprofit consortium, as defined in Section 12301.6 of the Welfare and Institutions Code. (b) “Gross receipts” means the total amount of the sales of a provider, valued in money, whether paid in money or otherwise, without any deduction for the cost of materials used, any costs of transportation of the provider, or any other expenses. “Gross receipts” shall not include a supplementary payment received by a provider pursuant to Section 12306.6 of the Welfare and Institutions Code. (c) “Personal care services” means (1) assistance with ambulation, (2) bathing, oral hygiene, and grooming, (3) dressing, (4) care and assistance with prosthetic devices, (5) bowel, bladder, and menstrual care, (6) repositioning, skin care, range of motion exercises, and transfers, (7) feeding and assurance of adequate fluid intake, (8) respiration, and (9) assistance with self-administration of medications. (d) (1) “Provider” means a natural person who is authorized by law to provide all of the support services defined in subdivision (i) and who makes a retail sale. (2) “Provider” also means a nongovernmental person that arranges for the retail sale of all support services defined in subdivision (i). When this definition applies, any natural person described by paragraph (1) who provides services under the direction of the nongovernmental person is not a provider. (e) “Recipient” means a natural person who receives support services. (f) “Retail sale” means a sale to a recipient. (g) “Sale” means the furnishing of support services for a consideration. (h) “Seller” includes the State Department of Social Services in its capacity as the state agency that oversees the In-Home Supportive Services program, or a county in which county staff serve as homemakers pursuant to Section 12302 of the Welfare and Institutions Code in those instances where the department is not the seller, or a county that contracts with a nongovernmental contractor to arrange for the retail sale of support services to eligible recipients pursuant to Section 12301.6 or 12302 of the Welfare and Institutions Code, or any other nongovernmental person that arranges for the retail sale of support services, wherever located. (i) “Support services” means the following services provided by a provider: (1) Domestic services and services related to domestic services. (2) Heavy cleaning. (3) Personal care services, as defined in subdivision (c). (4) Accompaniment when needed during necessary travel to health-related appointments or to alternative resource sites. (5) Yard hazard abatement. (6) Protective supervision. (7) Teaching and demonstration directed at reducing the need for other supportive services. (8) Paramedical services that make it possible for the recipient to establish and maintain an independent living arrangement, including those necessary paramedical services that are ordered by a licensed health care professional who is lawfully authorized to do so, which persons could provide for themselves but for their functional limitations. Paramedical services include the administration of medications, puncturing the skin, or inserting a medical device into a body orifice, activities requiring sterile procedures, or other activities requiring judgment based on training given by a licensed health care professional. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  60. 6151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    This section extends sales tax to all providers selling support services at retail in California, starting only when federal CMS approves the related state plan amendment and not before January 1, 2012.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6151. (a) Beginning on the date for which the federal Centers for Medicare and Medicaid Services approves implementation of the state plan amendment described in subdivision (c) of Section 12306.6 of the Welfare and Institutions Code, but no earlier than January 1, 2012, for the privilege of selling support services at retail, the sales tax is hereby extended to all providers at the rate, as described in subdivision (b), of the gross receipts of any provider from the sale of all support services sold at retail in this state. (b) The rate extended by subdivision (a) is the rate, as may be amended from time to time, imposed by Article 1 (commencing with Section 6051) plus the rate imposed by Section 35 of Article XIII of the California Constitution for the privilege of selling tangible personal property at retail in this state. (c) Notwithstanding the implementation date of this article as provided for in subdivision (a), no tax shall be collected pursuant to this article prior to the receipt of approval by the federal Centers for Medicare and Medicaid Services of the implementation of Section 12306.6 of the Welfare and Institutions Code. (Amended by Stats. 2012, Ch. 47, Sec. 5. (SB 1041) Effective June 27, 2012. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  61. 6152.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    A seller must register with the board, collect the tax from the provider, and report and pay the tax to the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6152. For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from the provider, and report and pay the tax to the board. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  62. 6154.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    For sellers, the prepayment-of-taxes article does not apply until no later than three months after federal approval is obtained.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6154. For the efficient administration of this article and the collection of tax from providers, Article 1.1 (commencing with Section 6470) of Chapter 5, pertaining to prepayment of taxes, shall not apply to sellers until no later than three months after the date that federal approval is obtained pursuant to subdivision (c) of Section 12306.6 of the Welfare and Institutions Code. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  63. 6156.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    A seller must file an application with the board under Section 6066 and state that the applicant will actively engage in arranging retail sales of support services.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6156. A seller shall file with the board an application pursuant to Section 6066, which shall state that the applicant will actively engage in arranging for the retail sale of support services. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  64. 6158.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    The board must issue permits to each applicant after the stated compliance steps are met, and it must issue only one permit to the State Department of Social Services even if it has multiple business locations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6158. After compliance by the seller with Section 6156 and by the seller and the board with Section 6067, the board shall grant and issue a permit or permits to each applicant pursuant to Section 6067, except that the board shall grant and issue a single permit to the State Department of Social Services without regard to its multiple places of business. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  65. 616.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must complete the local roll by July 1 each year and must sign an affidavit on the roll.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 616. On or before July 1, annually, the assessor shall complete the local roll. He shall make and subscribe an affidavit on the roll substantially as follows: “I, ____, Assessor of ____ County, swear that between the lien date and July 1, 19____, I have made diligent inquiry and examination to ascertain all the property within the county subject to assessment by me, and that it has been assessed on the roll, according to the best of my judgment, information, and belief, at its value as required by law; and that I have faithfully complied with all the duties imposed on the assessor under the revenue laws; and that I have not imposed any unjust or double assessment through malice, ill will, or otherwise; nor allowed anyone to escape a just and equal assessment through favor, reward, or otherwise.” The failure to make or subscribe this affidavit, or any affidavit, does not affect the validity of the assessment. The assessor may require from any of his deputies an affidavit on the roll similar to his own. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
  66. 6160.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    A permit under this article may be held only by a seller actively arranging retail sales of support services.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6160. A permit issued pursuant to this article shall be held only by a seller that is actively engaged in arranging for the retail sale of support services. Any seller not so engaged shall forthwith surrender its permit to the board for cancellation. The board may revoke the permit of a seller found to be not actively engaged in arranging for the retail sale of support services. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  67. 6162.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    For Section 6486, a seller counts as a retailer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6162. For purposes of Section 6486, a seller is a retailer. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  68. 6164.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    Providers and sellers must keep records, receipts, invoices, and other pertinent papers in whatever form the board requires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6164. Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  69. 6166.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    The board, or a person it authorizes in writing, may examine a seller’s or provider’s books, papers, records, and equipment, and may investigate the seller’s business character.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6166. The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and may investigate the character of the business of the seller, pursuant to Section 7054. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  70. 6168.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    Tax revenues are deposited into a state fund, and the fund’s money is continuously appropriated to the State Department of Social Services.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6168. Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes extended by this article shall be deposited in the State Treasury to the credit of the Personal Care IHSS Quality Assurance Revenue Fund, which is hereby created. Notwithstanding Section 13340 of the Government Code, the money in the fund is continuously appropriated, without regard to fiscal years, to the State Department of Social Services for disbursement in the manner, and for the purposes, set forth in Section 12306.6 of the Welfare and Institutions Code. All interest or other increment resulting from investment or deposit of moneys in the fund shall be deposited in the fund, notwithstanding Section 16305.7 of the Government Code. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
  71. 617.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor must deliver the local roll to the auditor as soon as the local roll is completed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 617. As soon as the assessor completes the local roll, he shall deliver it to the auditor. (Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
  72. 6170.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    This section makes Article 4 operative only if federal Medicaid approval is granted, requires notice of that approval within 10 days, and later makes the article inoperative after specified court decisions and timing.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6170. (a) (1) This article shall become operative only if federal Medicaid approval sought by the Director of Health Care Services pursuant to paragraph (1) of subdivision (c) of Section 12306.6 of the Welfare and Institutions Code is granted. (2) If approval is granted as described in paragraph (1), within 10 days of that approval the Director of Health Care Services shall notify the State Board of Equalization, and the fiscal and appropriate policy committees of the Legislature, of the approval pursuant to paragraph (3) of subdivision (c) of Section 12306.6 of the Welfare and Institutions Code. (b) The Department of Finance shall notify the board, within 10 days of the final decision, of a final decision by the California Supreme Court or any California Court of Appeal that the revenues collected pursuant to this article that are deposited in the Personal Care IHSS Quality Assurance Revenue Fund are “General Fund revenues which may be appropriated pursuant to Article XIII B” or “General Fund proceeds of taxes appropriated pursuant to Article XIII B” as used in subdivision (b) of Section 8 of Article XVI of the California Constitution, without regard to the validity of this section. This article shall become inoperative on the first day of the next calendar quarter following 30 days after the date of that final decision. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Repealed on date prescribed in Section 6172. Note: Subd. (a) prescribes conditions for operation of Article 4, commencing with Section 6150, and subd. (b) prescribes conditions for its inoperation.)
  73. 6172.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. )

    Verify source ↗

    This article stays in effect only until the January 1 after the related tax becomes inoperative, and then it is repealed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 2. The Sales Tax [6051 - 6172] ( Chapter 2 added by Stats. 1941, Ch. 36. ) ## ARTICLE 4. Inclusion of Support Services in Sales Tax [6150 - 6172] ( Article 4 added by Stats. 2010, Ch. 725, Sec. 7. ) ## 6172. This article shall remain in effect only until the January 1 following the date the tax extended by this article becomes inoperative pursuant to subdivision (b) of Section 6170, and as of that date is repealed. (Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Repealed on date prescribed by its own provisions. Note: Repeal affects Article 4, commencing with Section 6150. If Article 4 becomes inoperative (as prescribed in Section 6170), it will be repealed on January 1 following its inoperative date.)
  74. 618.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    If the assessment roll is machine-prepared, the board may prescribe the roll’s contents and the arrangement of property on it.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 618. Notwithstanding any other provisions of state law, when the assessment roll is a machine-prepared roll the contents of the roll and the arrangement of property on the roll may be prescribed by the board. (Amended by Stats. 1961, Ch. 1926.)
  75. 619.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    The assessor must notify certain property tax assessees about assessed values and protest/hearing information, and must send the information by mail unless an email request is accepted.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 619. (a) Except as provided in subdivision (f), the assessor shall, upon or prior to completion of the local roll, do either of the following: (1) Inform each assessee of real property on the local secured roll whose property’s full value has increased over its full value for the prior year of the assessed value of that property as it shall appear on the completed local roll. (2) Inform each assessee of real property on the local secured roll, or each assessee on the local secured roll and each assessee on the unsecured roll, of the assessed value of his or her real property or of both his or her real and his or her personal property as it shall appear on the completed local roll. (b) The information given by the assessor to the assessee pursuant to paragraph (1) or (2) of subdivision (a) shall include a notification of hearings by the county board of equalization, which shall include the period during which assessment protests will be accepted and the place where they may be filed. The information shall also include an explanation of the stipulation procedure set forth in Section 1607 and the manner in which the assessee may request use of this procedure. (c) In the case of an increase in a property’s full value that is determined pursuant to paragraph (1) of subdivision (a) over the property’s full value determined for the prior year in accordance with paragraph (2) of subdivision (a) of Section 51, the information shall also include the base year value of the property, compounded annually from the base year to the current year by the appropriate inflation factors. (d) The information shall be furnished by the assessor to the assessee by regular United States mail directed to him or her at his or her latest address known to the assessor. The assessor may choose to accept a written request from the assessee to provide the information by electronic mail in lieu of by regular United States mail. (e) Neither the failure of the assessee to receive the information nor the failure of the assessor to so inform the assessee shall in any way affect the validity of any assessment or the validity of any taxes levied pursuant thereto. (f) This section shall not apply to annual increases in the valuation of property which reflect the inflation rate, not to exceed 2 percent, pursuant to the authority of subdivision (b) of Section 2 of Article XIII A of the California Constitution, for purposes of property tax limitation determinations. (g) This section does not apply to increases in assessed value caused solely by changes in the assessment ratio provided for in Section 401. (h) This section shall become operative on January 1, 1999. (Amended by Stats. 2010, Ch. 185, Sec. 4. (SB 1493) Effective January 1, 2011.)
  76. 619.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    If certain personal property is assessed above $1,000, the assessor may notify the assessee of the full value, assessed value, and ratio used by July 15. If notice is not received, the assessee may pay the tax under protest and seek equalization.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 619.2. Where the personal property on the secured roll of a person not required to file a property statement pursuant to Section 441 is assessed in excess of one thousand dollars ($1,000), excluding household furnishings and personal effects, the assessor, on or before July 15, may notify the assessee of the full value, the assessed value of such property, and the ratio used in the manner prescribed by Sections 619 and 619.1. If the assessee does not receive notice of the assessment pursuant to this section, the assessee may pay taxes based upon such assessment under protest and obtain equalization of the assessment in the same manner as set forth in Section 620. (Amended by Stats. 1978, Ch. 1207.)
  77. 62.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    Section 62 says many listed property transfers are not treated as a change in ownership.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 62. Change in ownership shall not include: (a) (1) Any transfer between coowners that results in a change in the method of holding title to the real property transferred without changing the proportional interests of the coowners in that real property, such as a partition of a tenancy in common. (2) Any transfer between an individual or individuals and a legal entity or between legal entities, such as a cotenancy to a partnership, a partnership to a corporation, or a trust to a cotenancy, that results solely in a change in the method of holding title to the real property and in which proportional ownership interests of the transferors and transferees, whether represented by stock, partnership interest, or otherwise, in each and every piece of real property transferred, remain the same after the transfer. The provisions of this paragraph shall not apply to transfers also excluded from change in ownership under the provisions of subdivision (b) of Section 64. (b) Any transfer for the purpose of perfecting title to the property. (c) (1) The creation, assignment, termination, or reconveyance of a security interest; or (2) the substitution of a trustee under a security instrument. (d) Any transfer by the trustor, or by the trustor’s spouse or registered domestic partner, or by both, into a trust for so long as (1) the transferor is the present beneficiary of the trust, or (2) the trust is revocable; or any transfer by a trustee of such a trust described in either clause (1) or (2) back to the trustor; or, any creation or termination of a trust in which the trustor retains the reversion and in which the interest of others does not exceed 12 years duration. (e) Any transfer by an instrument whose terms reserve to the transferor an estate for years or an estate for life. However, the termination of such an estate for years or estate for life shall constitute a change in ownership, except as provided in subdivision (d) and in Section 63. (f) The creation or transfer of a joint tenancy interest if the transferor, after the creation or transfer, is one of the joint tenants as provided in subdivision (b) of Section 65. (g) Any transfer of a lessor’s interest in taxable real property subject to a lease with a remaining term (including renewal options) of 35 years or more. For the purpose of this subdivision, for 1979–80 and each year thereafter, it shall be conclusively presumed that all homes eligible for the homeowners’ exemption, other than manufactured homes located on rented or leased land and subject to taxation pursuant to Part 13 (commencing with Section 5800) and floating homes subject to taxation pursuant to Section 229, that are on leased land have a renewal option of at least 35 years on the lease of that land, whether or not in fact that renewal option exists in any contract or agreement. (h) Any purchase, redemption, or other transfer of the shares or units of participation of a group trust, common trust fund, pooled fund, or other collective investment fund established by a financial institution. (i) Any transfer of stock or membership certificate in a housing cooperative that was financed under one mortgage, provided that mortgage was insured under Section 213, 221(d)(3), 221(d)(4), or 236 of the National Housing Act, as amended, or that housing cooperative was financed or assisted pursuant to Section 514, 515, or 516 of the Housing Act of 1949 or Section 202 of the Housing Act of 1959, or the housing cooperative was financed by a direct loan from the California Housing Finance Agency, and provided that the regulatory and occupancy agreements were approved by the governmental lender or insurer, and provided that the transfer is to the housing cooperative or to a person or family qualifying for purchase by reason of limited income. Any subsequent transfer from the housing cooperative to a person or family not eligible for state or federal assistance in reduction of monthly carrying charges or interest reduction assistance by reason of the income level of that person or family shall constitute a change of ownership. (j) Any transfer during the period March 1, 1975, to March 1, 1981, between coowners in any property that was held by them as coowners for all or part of that period, and which was eligible for a homeowner’s exemption during the period of the coownership, notwithstanding any other provision of this chapter. Any transferee whose interest was revalued in contravention of the provisions of this subdivision shall obtain a reversal of that revaluation with respect to the 1980–81 assessment year and thereafter, upon application to the county assessor of the county in which the property is located filed on or before March 26, 1982. No refunds shall be made under this subdivision for any assessment year prior to the 1980–81 fiscal year. (k) Any transfer of property or an interest therein between a corporation sole, a religious corporation, a public benefit corporation, and a holding corporation as defined in Section 23701h holding title for the benefit of any of these corporations, or any combination thereof (including any transfer from one entity to the same type of entity), provided that both the transferee and transferor are regulated by laws, rules, regulations, or canons of the same religious denomination. (l) Any transfer, that would otherwise be a transfer subject to reappraisal under this chapter, between or among the same parties for the purpose of correcting or reforming a deed to express the true intentions of the parties, provided that the original relationship between the grantor and grantee is not changed. (m) Any intrafamily transfer of an eligible dwelling unit from a parent or parents or legal guardian or guardians to a minor child or children or between or among minor siblings as a result of a court order or judicial decree due to the death of the parent or parents. As used in this subdivision, “eligible dwelling unit” means the dwelling unit that was the principal place of residence of the minor child or children prior to the transfer and remains the principal place of residence of the minor child or children after the transfer. (n) Any transfer of an eligible dwelling unit, whether by will, devise, or inheritance, from a parent or parents to a child or children, or from a guardian or guardians to a ward or wards, if the child, children, ward, or wards have been disabled, as provided in subdivision (d) of Section 12304 of the Welfare and Institutions Code, for at least five years preceding the transfer and if the child, children, ward, or wards have adjusted gross income that, when combined with the adjusted gross income of a spouse or spouses, parent or parents, and child or children, does not exceed twenty thousand dollars ($20,000) in the year in which the transfer occurs. As used in this subdivision, “child” or “ward” includes a minor or an adult. As used in this subdivision, “eligible dwelling unit” means the dwelling unit that was the principal place of residence of the child or children, or ward or wards for at least five years preceding the transfer and remains the principal place of residence of the child or children, or ward or wards after the transfer. Any transferee whose property was reassessed in contravention of this subdivision for the 1984–85 assessment year shall obtain a reversal of that reassessment upon application to the county assessor of the county in which the property is located. Application by the transferee shall be made to the assessor no later than 30 days after the later of either the transferee’s receipt of notice of reassessment pursuant to Section 75.31 or the end of the 1984–85 fiscal year. (o) Any transfer of a possessory interest in tax-exempt real property subject to a sublease with a remaining term, including renewal options, that exceeds half the length of the remaining term of the leasehold, including renewal options. (p) (1) Commencing on January 1, 2000, any transfer between registered domestic partners, as defined in Section 297 of the Family Code, including, but not limited to: (A) Transfers to a trustee for the beneficial use of a registered domestic partner, or the surviving registered domestic partner of a deceased transferor, or by a trustee of such a trust to the registered domestic partner of the trustor. (B) Transfers that take effect upon the death of a registered domestic partner. (C) Transfers to a registered domestic partner or former registered domestic partner in connection with a property settlement agreement or decree of dissolution of a registered domestic partnership or legal separation. (D) The creation, transfer, or termination, solely between registered domestic partners, of any coowner’s interest. (E) The distribution of a legal entity’s property to a registered domestic partner or former registered domestic partner in exchange for the interest of the registered domestic partner in the legal entity in connection with a property settlement agreement or a decree of dissolution of a registered domestic partnership or legal separation. (2) Any transferee whose property was reassessed in contravention of the provisions of this subdivision for a transfer occurring between January 1, 2000, and January 1, 2006, shall obtain a reversal of that reassessment upon application to the county assessor of the county in which the property is located. Application by the transferee shall be made to the assessor no later than June 30, 2009. A county may charge a fee for its costs related to the application and reassessment reversal in an amount that does not exceed the actual costs incurred. This paragraph shall be liberally construed to provide the benefits of this subdivision and Article XIII A of the California Constitution to registered domestic partners. (A) After consultation with the California Assessors’ Association, the State Board of Equalization shall prescribe the form for claiming the reassessment reversal described in paragraph (2). The claim form shall be entitled “Claim for Reassessment Reversal for Registered Domestic Partners.” The claim shall state on its face that a “certificate of registered domestic partnership” is available upon request from the California Secretary of State. (B) The information on the claim shall include a description of the property, the parties to the transfer of interest in the property, the date of the transfer of interest in the property, and a statement that the transferee registered domestic partner and the transferor registered domestic partner were, on the date of transfer, in a registered domestic partnership as defined in Section 297 of the Family Code. (C) The claimant shall declare that the information provided on the form is true, correct, and complete to the best of the claimant’s knowledge and belief. (D) The claimant shall provide with the completed claim the “Certificate of Registered Domestic Partnership,” or photocopy thereof, naming the transferee and transferor as registered domestic partners and reflecting the creation of the registered domestic partnership on a date prior to, or concurrent with, the date of the transfer for which a reassessment reversal is requested. (E) Any reassessment reversal granted pursuant to a claim shall apply commencing with the lien date of the assessment year, as defined in Section 118, in which the claim is filed. No refunds shall be made under this paragraph for any prior assessment year. (F) Under any reassessment reversal granted pursuant to that claim, the adjusted full cash value of the subject real property in the assessment year described in subparagraph (E) shall be the adjusted base year value of the subject real property in the assessment year in which the excluded purchase or transfer took place, factored to the assessment year described in subparagraph (E) for both of the following: (i) Inflation as annually determined in accordance with paragraph (1) of subdivision (a) of Section 51. (ii) Any subsequent new construction occurring with respect to the subject real property. (q) (1) Any transfer of property occurring on or after January 1, 2000, to June 26, 2015, inclusive, between local registered domestic partners, including, but not limited to: (A) Transfers to a trustee for the beneficial use of a local registered domestic partner, or the surviving local registered domestic partner of a deceased transferor, or by a trustee of such a trust to the local registered domestic partner of the trustor. (B) Transfers that take effect upon the death of a local registered domestic partner. (C) Transfers to a local registered domestic partner or former local registered domestic partner in connection with a property settlement agreement or decree of dissolution of a local registered domestic partnership or legal separation. (D) The creation, transfer, or termination, solely between local registered domestic partners, of any coowner’s interest. (E) The distribution of a legal entity’s property to a local registered domestic partner or former local registered domestic partner in exchange for the interest of the local registered domestic partner in the legal entity in connection with a property settlement agreement or a decree of dissolution of a local registered domestic partnership or legal separation. (2) Any transferee whose property was reassessed in contravention of this subdivision shall obtain a reversal of that reassessment upon application to the county assessor of the county in which the property is located. Application by the transferee shall be made to the assessor no later than June 30, 2022. A county may charge a fee for its costs related to the application and reassessment reversal in an amount that does not exceed the actual costs incurred. This paragraph shall be liberally construed to provide the benefits of this subdivision and Article XIII A of the California Constitution to local registered domestic partners. (A) After consultation with the California Assessors’ Association, the State Board of Equalization shall prescribe the form for claiming the reassessment reversal described in paragraph (2). The claim form shall be entitled “Claim for Reassessment Reversal for Local Registered Domestic Partners.” (B) The information on the claim shall include a description of the property, the parties to the transfer of interest in the property, the date of the transfer of interest in the property, and a statement that the transferee local registered domestic partner and the transferor local registered domestic partner were, on the date of transfer, in a local registered domestic partnership as defined by paragraph (3). (C) The claimant shall declare that the information provided on the form is true, correct, and complete to the best of their knowledge and belief. (D) The claimant shall provide with the completed claim documentation naming the transferee and transferor as local registered domestic partners and reflecting the creation of the local registered domestic partnership on a date prior to, or concurrent with, the date of the transfer for which a reassessment reversal is requested. (E) Any reassessment reversal granted pursuant to a claim shall apply commencing with the lien date of the assessment year, as defined in Section 118, in which the claim is filed. No refunds shall be made under this paragraph for any prior assessment year. (F) Under any reassessment reversal granted pursuant to that claim, the adjusted full cash value of the subject real property in the assessment year described in subparagraph (E) shall be the adjusted base year value of the subject real property in the assessment year in which the excluded purchase or transfer took place, factored to the assessment year described in subparagraph (E) for both of the following: (i) Inflation as annually determined in accordance with paragraph (1) of subdivision (a) of Section 51. (ii) Any subsequent new construction occurring with respect to the subject real property. (3) For purposes of this subdivision, “local registered domestic partner” means a registered domestic partnership established by a city, county, city and county, or special district in which both of the following conditions are met: (A) The registrants were of the same sex at the time of registration. (B) The registrants were not in a registered domestic partnership with, or married to, any other person at the time of the transfer. (r) (1) Any parent to child transfer of stock in a qualified corporation that results in a change in ownership of a qualified property owned by the qualified corporation, provided that the transfer of stock is due to the death of a parent or parents. (2) The assessor shall report quarterly to the State Board of Equalization all transfers for which a claim for exclusion is made for a qualified property pursuant to this subdivision and the amount of each exclusion claimed. (3) The exclusion provided by this section shall apply only to a qualified property. (4) For purposes of this subdivision, both of the following definitions shall apply: (A) “Qualified corporation” means a corporation that satisfies all of the following conditions: (i) Was created between March 1, 1975, and November 6, 1986, inclusive. (ii) The corporation owns qualified property. (iii) The only stockholders in the corporation have been the parents and their children. (B) “Qualified property” means a parcel of land that satisfies both of the following conditions: (i) Contains the principal place of residence of the parents prior to their death that has been the continuous place of residence of a child of those parents since the creation of the qualified corporation. (ii) Its full cash value, as defined in Section 2 of Article XIII A of the California Constitution and Section 110.1, with any adjustments authorized by those sections, as of the date immediately prior to the date of death of the last surviving parent does not exceed one million dollars ($1,000,000). (Amended by Stats. 2019, Ch. 685, Sec. 1. (AB 872) Effective October 9, 2019.)
  78. 62.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    This section excludes certain mobilehome park transfers from change-in-ownership treatment if tenant participation and filing conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 62.1. (a) Change in ownership shall not include the following: (1) Any transfer, on or after January 1, 1985, of a mobilehome park to a nonprofit corporation, stock cooperative corporation, limited equity stock cooperative, or other entity formed by the tenants of a mobilehome park, for the purpose of purchasing the mobilehome park, provided that, with respect to any transfer of a mobilehome park on or after January 1, 1989, subject to this paragraph, the individual tenants who were renting at least 51 percent of the spaces in the mobilehome park prior to the transfer participate in the transaction through the ownership of an aggregate of at least 51 percent of the voting stock of, or other ownership or membership interests in, the entity which acquires the park. If, on or after January 1, 1998, a park is acquired by an entity that did not attain an initial tenant participation level of at least 51 percent on the date of the transfer, the entity shall have up to one year after the date of the transfer to attain a tenant participation level of at least 51 percent. If an individual tenant notifies the county assessor of the intention to comply with the conditions set forth in the preceding sentence, the mobilehome park may not be reappraised by the assessor during that period. However, if a tenant participation level of at least 51 percent is not attained within the one-year period, the county assessor shall thereafter levy escape assessments for the mobilehome park transfer. (2) Any transfer or transfers on or after January 1, 1985, of rental spaces in a mobilehome park to the individual tenants of the rental spaces, provided that (1) at least 51 percent of the rental spaces are purchased by individual tenants renting their spaces prior to purchase, and (2) the individual tenants of these spaces form, within one year after the first purchase of a rental space by an individual tenant, a resident organization as described in subdivision (l) of Section 50781 of the Health and Safety Code, to operate and maintain the park. If, on or after January 1, 1985, an individual tenant or tenants notify the county assessor of the intention to comply with the conditions set forth in the preceding sentence, any mobilehome park rental space that is purchased by an individual tenant in that mobilehome park during that period shall not be reappraised by the assessor. However, if all of the conditions set forth in the first sentence of this paragraph are not satisfied, the county assessor shall thereafter levy escape assessments for the spaces so transferred. This paragraph shall apply only to those rental mobilehome parks that have been in operation for five years or more. (b) (1) If the transfer of a mobilehome park has been excluded from a change in ownership pursuant to paragraph (1) of subdivision (a) and the park has not been converted to condominium, stock cooperative ownership, or limited equity cooperative ownership, any transfer on or after January 1, 1989, of shares of the voting stock of, or other ownership or membership interests in, the entity that acquired the park in accordance with paragraph (1) of subdivision (a) shall be a change in ownership of a pro rata portion of the real property of the park unless the transfer is for the purpose of converting the park to condominium, stock cooperative ownership, or limited equity cooperative ownership or is excluded from change in ownership by Section 62, 63, 63.1, or 63.2. (2) For the purposes of this subdivision, “pro rata portion of the real property” means the total real property of the mobilehome park multiplied by a fraction consisting of the number of shares of voting stock, or other ownership or membership interests, transferred divided by the total number of outstanding issued or unissued shares of voting stock of, or other ownership or membership interests in, the entity that acquired the park in accordance with paragraph (1) of subdivision (a). (3) Any pro rata portion or portions of real property that changed ownership pursuant to this subdivision may be separately assessed as provided in Section 2188.10. (4) (A) Notwithstanding any other provision of law, after an exclusion under subdivision (a), the assessor may not levy any escape or supplemental assessment with respect to any change in ownership of a pro rata portion of the real property of the mobilehome park that occurred between January 1, 1989, and January 1, 2002, and for which the assessor did not, prior to January 1, 2000, levy any assessments. However, commencing with the January 1, 2002, lien date, the assessor shall correct the base year value of the pro rata portion of the real property of the park to properly reflect these changes in ownership. A mobilehome park shall provide information requested by the assessor that is necessary to correct the base year value of the property for purposes of this paragraph. (B) When an assessor corrects the base year value of the real property of the park pursuant to subparagraph (A), the assessor shall notify parks that residents may be eligible for property tax assistance programs offered by either the Controller or the Franchise Tax Board for senior citizens, or blind or disabled persons. (C) Any outstanding taxes that were levied between January 1, 2000, and January 1, 2002, as a result of a pro rata change in ownership as described in subparagraph (A) shall be canceled. However, there shall be no refund of taxes, as so levied, that were paid prior to January 1, 2002. (5) A mobilehome park that does not utilize recorded deeds to transfer ownership interest in the spaces or lots shall file, by February 1 of each year, a report with the county assessor’s office containing all of the following information: (A) The full name and mailing address of each owner, stockholder, or holder of an ownership interest in the mobilehome park. (B) The situs address, including space number, of each unit. (C) The date that the ownership interest was acquired. (D) If the unit is a manufactured home, the Department of Housing and Community Development decal number or serial number, or both, and whether the manufactured home is subject to the vehicle license fee or the local property tax. (6) Within 30 days of a change in ownership, the new resident owner or other purchaser or transferee of a manufactured home within a mobilehome park that does not utilize recorded deeds to transfer ownership interest in the spaces or lots shall file a change in ownership statement described in either Section 480 or 480.2. (7) Failure to comply with the reporting requirement described in paragraph (5) shall result in a penalty pursuant to Section 482. (c) It is the intent of the Legislature that, in order to facilitate affordable conversions of mobilehome parks to tenant ownership, paragraph (1) of subdivision (a) apply to all bona fide transfers of rental mobilehome parks to tenant ownership, including, but not limited to, those parks converted to tenant ownership as a nonprofit corporation made on or after January 1, 1985. (Amended by Stats. 2023, Ch. 312, Sec. 1. (SB 890) Effective October 4, 2023.)
  79. 62.11.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    Recordation of a certificate of sale is not treated as a change in ownership while the right of redemption exists.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 62.11. Change in ownership does not include the recordation of a certificate of sale pursuant to subdivision (a) of Section 729.040 of the Code of Civil Procedure, relating to property sold subject to the right of redemption, for the period in which the right of redemption exists. (Added by Stats. 2007, Ch. 277, Sec. 2. Effective January 1, 2008.)
  80. 62.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    This section lets certain mobilehome park transfers avoid a change-in-ownership tax consequence if the transfer and follow-on tenant ownership conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 62.2. (a) (1) Subject to paragraph (2), change in ownership shall not include any transfer on or after January 1, 1989, of a mobilehome park to a nonprofit corporation, stock cooperative corporation, tenant-in-common ownership group, or any other entity, including a governmental entity, if, within 18 months after the transfer, the mobilehome park is transferred by that corporation or other entity, including a governmental entity, to a nonprofit corporation, stock cooperative corporation, or other entity formed by the tenants of the mobilehome park in a transaction that is excluded from change in ownership by paragraph (1) of subdivision (a) of Section 62.1, or at least 51 percent of the mobilehome park rental spaces are transferred to the individual tenants of those spaces in a transaction excluded from change in ownership by paragraph (2) subdivision (a) of Section 62.1. (2) (A) Any mobilehome park that was initially transferred on or after January 1, 1993, to a nonprofit corporation, stock cooperative corporation, tenant-in-common ownership group, or any other entity, including a governmental entity, that is subsequently transferred within 36 months of that initial transfer as provided in paragraph (1), shall qualify for the exclusion from change in ownership pursuant to this subdivision. In applying the 36-month limit specified in the preceding sentence to the subsequent transfer to an individual tenant, as provided in paragraph (1), of a rental space in a mobilehome park that was initially transferred on or after January 1, 1995, to a nonprofit corporation, stock cooperative corporation, tenant-in-common ownership group, or any other entity, the execution of a purchase contract and the opening of a bona fide purchase escrow with a licensed escrow agent shall be deemed to transfer the rental space in compliance with that 36-month limit, provided that both of the following conditions are met: (i) The escrow is opened prior to the expiration of the 36-month time period. (ii) The escrow closes on a date no later than six months after the end of the 36-month time period. (B) A mobilehome park located within a disaster area that was initially transferred on or after October 1, 1991, and before October 31, 1991, to a nonprofit corporation, stock cooperative corporation, or other entity, that is subsequently transferred within 76 months of that initial transfer as provided in paragraph (1), shall qualify for the exclusion from change in ownership pursuant to this subdivision. For purposes of the preceding sentence, “mobilehome park located within a disaster area” means a mobilehome park that is located in the County of Los Angeles in an area for which both of the following apply: (i) The Governor, as a result of the January 17, 1994, Northridge earthquake, has declared the area to be in a state of disaster and certified the area’s need for assistance. (ii) The President of the United States has, pursuant to federal law, determined the area to be in a state of major disaster. The exclusion from change in ownership pursuant to this subdivision of a mobilehome park located within a disaster area shall be effective commencing with the 1995–96 fiscal year, and shall not require any affected county to refund any amount of property tax levied with respect to a mobilehome park for the period from October 1, 1991, to June 30, 1995, inclusive. (b) With respect to any transfer of any mobilehome park on or after January 1, 1989, subject to this section, the individual tenants who are renting at least a majority of the spaces in the mobilehome park prior to the transfer to the entity formed by the tenants for the acquisition of the park shall participate in the transaction through the ownership of an aggregate of at least a majority of voting stock of, or other ownership or membership interest in, that entity. (c) This section shall not apply if any fees charged the mobilehome park tenants in connection with either the first or second transfer exceed 15 percent of the total consideration paid for the mobilehome park in the first transfer, plus any accrued interest and taxes. (d) If the assessor is notified in writing at the time the transferee files the change in ownership statement that the transferee intends to qualify the transfer under this section, the mobilehome park shall not be reappraised pending satisfaction of the relevant conditions set forth in this section for exclusion from change in ownership. If the transferee fails to satisfy those conditions, the assessor shall reappraise the mobilehome park and levy escape assessments or supplemental assessments, as appropriate. For escape or supplemental assessments levied pursuant to the preceding sentence with respect to a mobilehome park located within a disaster area, both of the following conditions shall apply: (1) The limitations period shall be that period specified in either subdivision (b) of Section 532 or subdivision (d) of Section 75.11, as applicable. (2) For purposes of applying the limitations periods specified in paragraph (1), the expiration date of the 76-month period specified in subdivision (a) shall be deemed to be the date upon which the initial transfer of the mobilehome park was reported to the assessor. (Amended by Stats. 2002, Ch. 775, Sec. 3. Effective January 1, 2003.)
  81. 62.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    This section excludes certain surviving-cotenant transfers of real property from being treated as a change in ownership if all stated conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 62.3. (a) Notwithstanding any other provision in this chapter, a change in ownership shall not include a transfer of a cotenancy interest in real property from one cotenant to the other that takes effect upon the death of the transferor cotenant if all of the following conditions apply: (1) The transfer is solely by and between two individuals who together own 100 percent of the real property in joint tenancy or as tenants in common. (2) As a result of the death of the transferor cotenant, the deceased cotenant’s tenancy in common or joint tenancy interest in the real property is transferred to the surviving cotenant, which results in the surviving cotenant holding a 100-percent ownership interest in the real property immediately after the transfer, thereby terminating the cotenancy. (3) For the one-year period immediately preceding the transfer, the real property was coowned by the transferor and the transferee, and both cotenants have been the owners of record of that real property. (4) The real property constituted the principal residence of both cotenants immediately preceding the transferor cotenant’s death. (5) The transferor and the transferee continuously resided at that residence for the one-year period immediately preceding the transfer. (6) The transferee has signed, under penalty of perjury, an affidavit affirming that he or she continuously resided with the transferor at the residence for the one-year period immediately preceding the transfer. (b) A transfer of cotenancy interest in real property from one cotenant to the other shall take effect upon the death of the transferor cotenant under any of the following circumstances: (1) Pursuant to the transferor cotenant’s will or trust, upon the death of the transferor cotenant. (2) Through intestate succession from the transferor cotenant. (3) By operation of law, upon the death of the transferor cotenant. (c) The exclusion provided by this section shall not apply to any transfer of real property interests for which a separate exclusion in this chapter applies. (d) For purposes of this section, both of the following apply: (1) “Cotenancy interest” means an interest in real property held only as tenants in common or joint tenants. (2) “Principal residence” means a dwelling eligible for either the homeowners’ exemption or the disabled veterans’ exemption. (e) This section shall only apply to transfers that occur on or after January 1, 2013. (Added by Stats. 2012, Ch. 781, Sec. 1. (AB 1700) Effective September 29, 2012.)
  82. 62.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    This section creates a special property-tax rule for certain floating home marina transfers and requires annual and change-of-ownership filings in some cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 62.5. (a) Notwithstanding any provision of this chapter, a change in ownership shall not include a transfer of a floating home marina to a nonprofit corporation, stock cooperative corporation, limited equity stock cooperative, or other entity formed by the tenants of a floating home marina for the purpose of purchasing the floating home marina, provided that the individual tenants who were renting at least 51 percent of the berths in the floating home marina prior to the transfer participate in the transaction through the ownership of an aggregate of at least 51 percent of the voting stock of, or other ownership or membership interests in, the entity that acquires the floating home marina. (b) (1) If the transfer of a floating home marina has been excluded from a change in ownership pursuant to subdivision (a) and the floating home marina has not been converted to condominium, stock cooperative ownership, or limited equity cooperative ownership, any transfer of shares of the voting stock of, or other ownership or membership interests in, the entity that acquired the floating home marina in accordance with subdivision (a) shall be a change in ownership of a pro rata portion of the real property of the floating home marina, unless the transfer is for the purpose of converting the floating home marina to condominium, stock cooperative ownership, or limited equity cooperative ownership, or is excluded from change in ownership by Section 62, 63, 63.1, or 63.2. (2) A floating home marina that does not utilize recorded deeds to transfer ownership interest in the berths shall file, by February 1 of each year, a report with the county assessor’s office containing all of the following information: (A) The full name and mailing address of each owner, stock holder, or holder of an ownership interest in the floating home marina. (B) The situs address, including berth number and dock, of each unit. (C) The date the ownership interest was acquired. (D) The Department of Housing and Community Development decal number or serial number, or both. (3) Within 30 days of a change in ownership, the new resident owner or other purchaser or transferee of a floating home within a floating home marina that does not utilize recorded deeds to transfer ownership interest in the berths, shall file a change in ownership statement described in either Section 480 or 480.2. (c) For purposes of this section, both of the following shall apply: (1) “Floating home marina” has the same meaning as defined in Section 800.4 of the Civil Code. (2) “Pro rata portion of the real property” means the total real property of the floating home marina multiplied by a fraction consisting of the number of shares of voting stock, or other ownership or membership interests, transferred divided by the total number of outstanding issued or unissued shares of voting stock of, or other ownership or membership interests in, the entity that acquired the floating home marina in accordance with subdivision (a). (Amended by Stats. 2023, Ch. 312, Sec. 2. (SB 890) Effective October 4, 2023.)
  83. 620.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    An assessee may pay taxes under protest when specified notice is not sent, and the protest must be filed as a petition for assessment reduction with the county board clerk.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 620. If the assessor does not send a notice pursuant to Section 619 or 621 to an assessee whose property was not on the prior year’s secured roll, or to an assessee of real property on the local secured roll whose property’s full value has increased, then the assessee may pay taxes under protest. If payments are made in installments, the protest need not be repeated with the second installment. Protests shall be made by filing with the clerk of the county board, a petition for assessment reduction on the form prescribed by the county board. The county board may, after receipt of the petition for assessment reduction, hold a public hearing at the next regular board meeting, notice of time and place of which shall be sent to the person paying the tax under protest at the address stated in the protest or if no such address is stated, then to the address of the assessee according to the last equalized assessment roll. If the taxes are so paid and the assessee has not previously applied for a reduction of the assessment, the county board, at its next annual meeting as an equalization board, shall equalize the assessment in the manner prescribed by Article 1 (commencing with Section 1601) of Chapter 1 of Part 3 of this division. The tax rate fixed for property on the roll on which the property so equalized appears at the time of its original assessment shall be applied to the amount of the equalized assessment, determined in accordance with the preceding paragraph. In the event that the resulting figure is less than the tax computed, the taxpayer shall be liable for tax only for the lesser amount, and the difference shall be canceled. If the taxpayer has already paid the tax previously computed, the difference shall be refunded to him or her pursuant to Chapter 5 (commencing with Section 5096) of Part 9 of this division, as an erroneously collected tax. If any taxes are paid under protest pursuant to this section, the taxing agency to which the taxes are paid may, in accordance with Section 26906.1 of the Government Code, impound those taxes until the final disposition of the claim or action respecting the protest. No impounding of taxes is required. (Amended by Stats. 2011, Ch. 352, Sec. 2. (SB 948) Effective January 1, 2012.)
  84. 6201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    This section imposes a use tax on storage, use, or other consumption in the state of tangible personal property bought from a retailer, at stated percentage rates over different time periods.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201. An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on or after July 1, 1935, for storage, use, or other consumption in this state at the rate of 3 percent of the sales price of the property, and at the rate of 21/2 percent on and after July 1, 1943, and to and including June 30, 1949, and at the rate of 3 percent on and after July 1, 1949, and to and including July 31, 1967, and at the rate of 4 percent on and after August 1, 1967, and to and including June 30, 1972, and at the rate of 33/4 percent on and after July 1, 1972, and to and including June 30, 1973, and at the rate of 43/4 percent on and after July 1, 1973, and to and including September 30, 1973, and at the rate of 33/4 percent on and after October 1, 1973, and to and including March 31, 1974, and at the rate of 43/4 percent thereafter. (Amended by Stats. 1991, Ch. 117, Sec. 5. Effective July 16, 1991.)
  85. 6201.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    This section imposes a 5% excise tax on the storage, use, or other consumption in California of certain tangible personal property purchased from a retailer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.1. (a) Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use, or other consumption in the state of tangible personal property purchased from any retailer on or after the operative date of this subdivision, for storage, use, or other consumption in this state at the rate of 5 percent of the sales price of the property on and after the operative date of this subdivision. (b) Subdivision (a) shall become operative on December 1, 1989, and shall cease to be operative on January 1, 1991. (c) The rate prescribed by Section 6201 shall be applicable on and after the first day following the date subdivision (a) ceases to be operative pursuant to subdivision (b). (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 3. Effective November 7, 1989. Note: This section was applicable, and superseded the Section 6201 rate, from Dec. 1, 1989, until Jan. 1, 1991.)
  86. 6201.15.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    Certain use tax revenues tied to a 1.0625% rate must be deposited into the Local Revenue Fund 2011 and used only for public safety purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.15. (a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected pursuant to Section 6201 and attributable to a rate of 1.0625 percent shall, subject to subdivision (b), be deposited in the State Treasury to the credit of the Local Revenue Fund 2011, as established pursuant to Section 30025 of the Government Code, and shall be used exclusively for the public safety purposes for which that fund is created. (b) The amount of revenues derived from any tax or tax increase enacted after July 1, 2011, that is deposited in the Local Revenue Fund 2011 shall be applied to reduce the amount otherwise required to be deposited in that fund pursuant to subdivision (a). (c) Notwithstanding subdivisions (a) and (b), if the Director of Finance determines that the State Board of Equalization has allocated more revenue to the Local Revenue Fund 2011 than required by subdivisions (a) and (b) for taxable sales that occurred during the period of July 1, 2011, to June 30, 2016, inclusive, the total amount of revenues credited to the Local Revenue Fund 2011 for this period shall be considered to have fulfilled the requirements of subdivisions (a) and (b), and no allocation adjustment for this period shall be made. (Amended by Stats. 2017, Ch. 25, Sec. 7. (SB 90) Effective June 27, 2017.)
  87. 6201.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    A 1/2 percent excise tax is imposed on certain tangible personal property used, stored, or consumed in this state, and the revenue must be deposited into the Local Revenue Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.2. (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on or after July 15, 1991, for storage, use, or other consumption in this state at the rate of 1/2 percent of the sales price of the property. (b) All revenues received pursuant to this section shall be deposited in the State Treasury to the credit of the Local Revenue Fund, as established pursuant to Section 17600 of the Welfare and Institutions Code. (c) This section shall cease to be operative on the first day of the first month of the calendar quarter following notification to the board by the Department of Finance of a final judicial determination by the California Supreme Court or any California court of appeal that the revenues collected pursuant to this section and Section 6051.2 and deposited in the Local Revenue Fund are either of the following: (1) “General Fund proceeds of taxes appropriated pursuant to Article XIII B of the California Constitution,” as used in subdivision (b) of Section 8 of Article XVI of the California Constitution. (2) “Allocated local proceeds of taxes,” as used in subdivision (b) of Section 8 of Article XVI of the California Constitution. (d) Notwithstanding subdivisions (a) and (b), if the Director of Finance determines that the State Board of Equalization has allocated more revenue to the Local Revenue Fund than required by subdivisions (a) and (b) for taxable sales that occurred during the period of July 1, 2011, to June 30, 2016, inclusive, the total amount of revenues credited to the Local Revenue Fund for this period shall be considered to have fulfilled the requirements of subdivisions (a) and (b), and no allocation adjustment for this period shall be made. (Amended by Stats. 2017, Ch. 25, Sec. 8. (SB 90) Effective June 27, 2017. Section conditionally inoperative by its own provisions and by Stats. 1991, Ch. 91, Sec. 40, as amended by Stats. 2004, Ch. 211.)
  88. 6201.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    An excise tax of 1/4 percent is imposed on the storage, use, or other consumption in California of certain tangible personal property purchased from a retailer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.3. In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on and after July 15, 1991, and purchased during any period in which this section is operative pursuant to Section 6201.4 at the rate of 1/4 percent of the sales price of the property. (Amended by Stats. 1993, Ch. 589, Sec. 140. Effective January 1, 1994. Tax is operative as provided in Section 6201.4. Tax is conditionally inoperative as prescribed in Sections 6201.4 and 6201.45.)
  89. 6201.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    The Director of Finance must annually determine and certify specified fund balances and revenue percentages to the Governor, Legislature, and board. Section 6201.3 is operative or inoperative depending on those certifications and the timing rules in this section.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.4. (a) Section 6201.3 shall be operative with respect to the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on and after July 15, 1991, but shall cease to be operative during any period described in subdivision (c) or (d). (b) On or before November 1, 1993, and on or before every November 1 thereafter, the Director of Finance shall determine and certify to the Governor, the Legislature, and the board both of the following: (1) Whether the amount in the Special Fund for Economic Uncertainties, as established pursuant to Section 16418 of the Government Code, as of June 30 of the prior fiscal year exceeded 4 percent of General Fund revenues for that prior fiscal year. (2) Whether the estimated amount in the Special Fund for Economic Uncertainties as of June 30 of the current fiscal year (without inclusion of any revenue derived pursuant to Section 6201.3 on and after January 1 of the current fiscal year) exceeds 4 percent of General Fund revenues for the current fiscal year. (c) Section 6201.3 shall cease to be operative on and after January 1, 1994, if on or before November 1, 1993, the Director of Finance certifies pursuant to subdivision (b) that both amounts certified pursuant to paragraphs (1) and (2) of that subdivision exceed 4 percent of General Fund revenues for the respective fiscal year for which each amount is determined and certified. (d) Section 6201.3 shall cease to be operative on and after January 1 following any November 1 in which Section 6201.3 is operative and the Director of Finance certifies pursuant to subdivision (b) that both amounts certified pursuant to paragraphs (1) and (2) of that subdivision exceed 4 percent of General Fund revenues for the respective fiscal year for which each amount is determined and certified. (e) Section 6201.3 shall become operative on and after January 1 following any November 1 in which Section 6201.3 is inoperative and the Director of Finance certifies pursuant to paragraph (2) of subdivision (b) that the estimated amount does not exceed 4 percent of the General Fund revenues as of June 30 of the current fiscal year. (Added by Stats. 1991, Ch. 117, Sec. 7. Effective July 16, 1991.)
  90. 6201.45.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    The Director of Finance must determine by November 1 each year whether the section’s conditions are met, which affects whether the state use tax rate in Section 6201.3 is operative.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.45. Notwithstanding 6201.4 or any other provision of law, the state use tax rate in Section 6201.3 shall not be operative in any calendar year beginning on or after January 1, 2002, if the Director of Finance determines both of the following: (a) The General Fund reserve is 3 percent of revenues excluding the revenues derived from the 1/4 cent sales and use tax rate. (b) Actual General Fund revenues for the period May 1 through September 30 equal or exceed the May Revision forecast, prior to the November 1 determination. The Director of Finance shall make the determination on or before November 1 of each year. The 1/4 cent reduction shall be operative for each calendar year commencing on the next January 1 after the determination is made. (Added by Stats. 2001, Ch. 156, Sec. 2. Effective August 7, 2001.)
  91. 6201.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    An additional 0.25% excise tax is imposed on the storage, use, or other consumption in California of tangible personal property bought from a retailer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.5. (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer at the rate of one-quarter of 1 percent of the sales price of the property. (b) All revenues, net of refunds, received pursuant to this section shall be deposited in the State Treasury to the credit of the Fiscal Recovery Fund, as established pursuant to Section 99008 of the Government Code. (c) Revenues received pursuant to this section accruing to the Fiscal Recovery Fund shall not be considered to be “State General Fund proceeds of taxes appropriated pursuant to Article XIII B” within the meaning of either Section 8 of Article XVI of the California Constitution or Section 41202 of the Education Code. (d) This section shall become operative on July 1, 2004, and shall cease to be operative on the first day of the first calendar quarter commencing more than 90 days following a notification to the board by the Director of Finance pursuant to subdivision (b) of Section 99006 of the Government Code. (Repealed and added by Stats. 2003, 5th Ex. Sess., Ch. 2, Sec. 4.14. Effective December 12, 2003. Repealing and adding actions operative March 3, 2004, pursuant to Sec. 8 of Ch. 2. Section operative July 1, 2004, by its own provisions. Became inoperative on January 1, 2016, pursuant to its own provisions.)
  92. 6201.55.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    A retailer can be relieved of collecting use tax on certain digitally transferred or remotely accessed digital products, and the purchaser must report, self-assess, and pay the tax once sales exceed the stated threshold.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.55. (a) Notwithstanding Section 6010.5 and except as provided in subdivision (c), a retailer is relieved of the obligation to collect use tax on the sale or purchase of a digital product that is transferred electronically or accessed remotely if the following applies: (1) (A) The sales price of digital products purchased by a purchaser from a retailer that are transferred electronically or accessed remotely exceeds five million dollars ($5,000,000) in the aggregate in the current calendar year, or beginning January 1, 2028, in the current or the preceding calendar year. (B) The purchaser shall be responsible for reporting and paying the use tax to the department pursuant to subdivision (b) on the transaction that caused the purchaser to exceed the threshold specified in subparagraph (A) and any adjustments made pursuant to paragraph (2). (2) (A) On or before October 1, 2031, and every five years thereafter, the department shall multiply the amount specified in subparagraph (A) of paragraph (1) by the percentage increase in the California Consumer Price Index for All Urban Consumers between October 1, 2026, and the date of the calculation required by this subparagraph, and the result shall be rounded to the nearest one million dollars ($1,000,000) and shall be the applicable amount for the succeeding calendar year. (B) The applicable amount computed pursuant to subparagraph (A) shall be operative beginning January 1 of the succeeding calendar year, and four years thereafter, as an adjustment of the amount specified in subparagraph (A) of paragraph (1). (b) If a retailer is relieved from the obligation to collect use tax pursuant to subdivision (a), the purchaser shall self-assess and pay directly to the department taxes due under this part, Part 1.5 (commencing with Section 7200), and, if otherwise applicable, Part 1.6 (commencing with Section 7251) and Part 1.7 (commencing with Section 7280) on the transaction that caused the purchaser to exceed the threshold specified in subparagraph (A) of paragraph (1) of subdivision (a) and any adjustments made pursuant to paragraph (2) of subdivision (a). (c) (1) If the department determines that it is necessary for the efficient administration of this part, the department may waive the requirement for the purchaser to self-assess and pay taxes due directly to the department under subdivision (b), and the retailer shall have an obligation to collect the use tax if the purchaser submits to the department a request for waiver in a form and manner prescribed by the department that includes all the places of business where the applicant expects to be a place of first use for purchases of digital products subject to subdivision (a). (2) A purchaser that submits a request for waiver to the department under paragraph (1) shall also submit to the retailer all places of business where the purchaser expects to be a place of first use, which shall be considered the place of use for purposes of the use tax. (d) A purchaser that is required to pay taxes to the department under subdivision (b) shall obtain a use tax direct payment permit pursuant to the procedures provided in Section 7051.3. (e) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 14. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)
  93. 6201.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    Certain aircraft operators are exempt from the use tax for qualifying tangible personal property.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.6. There are exempted from the taxes imposed by Section 6201.5 the storage, use, or other consumption in this state of tangible personal property, other than fuel or petroleum products, by operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government. (Added by Stats. 2003, 1st Ex. Sess., Ch. 13, Sec. 6. Effective October 28, 2003.)
  94. 6201.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    This section imposes a 1% excise tax on certain storage, use, or consumption of tangible personal property in the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.7. (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer for storage, use, or other consumption in this state, at the rate of 1 percent of the sales price of the property, on and after April 1, 2009. (b) This section shall cease to be operative on July 1, 2011, unless the Director of Finance makes the notification pursuant to Section 99040 of the Government Code, in which case this section shall cease to be operative on July 1, 2012. (Added by Stats. 2009, 3rd Ex. Sess., Ch. 18, Sec. 3. Effective February 20, 2009. Inoperative on July 1, 2011, or July 1, 2013, as provided in subd. (b).)
  95. 6201.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    Diesel fuel used, stored, or otherwise consumed in the state is subject to excise tax, with rates of 1.75% and, from November 1, 2017, an additional 4%, subject to Section 6357.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6201.8. (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of diesel fuel, as defined in Section 60022, at the rate of 1.75 percent of the sales price of the diesel fuel. (b) Except as provided by Section 6357.3, in addition to the taxes imposed by this part and by subdivision (a), commencing November 1, 2017, an excise tax is hereby imposed on the storage, use, or other consumption in this state of diesel fuel, as defined in Section 60022, at the rate of 4 percent of the sales price of the diesel fuel. (c) (1) Notwithstanding subdivision (b) of Section 7102, except as otherwise provided in paragraph (2), all of the revenues, less refunds, collected pursuant to this section shall be estimated by the State Board of Equalization, with the concurrence of the Department of Finance, and transferred quarterly to the Public Transportation Account in the State Transportation Fund for allocation pursuant to Section 99312.1 of the Public Utilities Code. (2) The revenues, less refunds, attributable to a rate of 0.5 percent of the 4-percent increase in the rate pursuant to subdivision (b), amounting to one-eighth of revenues from the increase in the rate under that subdivision, shall be estimated by the State Board of Equalization, with the concurrence of the Department of Finance, and transferred quarterly to the Public Transportation Account in the State Transportation Fund for allocation by the Transportation Agency to intercity rail and commuter rail purposes pursuant to Section 99312.3 of the Public Utilities Code. (Amended by Stats. 2017, Ch. 5, Sec. 24. (SB 1) Effective April 28, 2017.)
  96. 6202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    This section makes certain buyers liable for use tax on tangible personal property purchased from retailers, but a qualifying receipt can relieve that liability.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6202. (a) Every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer is liable for the tax. His or her liability is not extinguished until the tax has been paid to this state except that a receipt from a retailer engaged in business in this state or from a retailer who is authorized by the board, under the rules and regulations as it may prescribe, to collect the tax and who is, for the purposes of this part relating to the use tax, regarded as a retailer engaged in business in this state, given to the purchaser pursuant to Section 6203, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers. (b) Notwithstanding any other provision, when a person purchases a vessel or aircraft from another person through a broker, the purchaser’s liability for use tax is relieved if the purchaser has paid an amount as sales or use tax to the broker, and the purchaser obtains and retains a receipt from the broker showing the payment of that tax to the broker. (c) Notwithstanding any other provision, when a person purchases a vessel or aircraft from another person through a broker, if the broker collects from the purchaser an amount as sales or use tax, the broker shall be liable for that amount under Section 6204 as if the broker were a retailer engaged in business in this state required to collect that amount as use tax from the purchaser, and that amount constitutes a debt owed by the broker to this state. (Amended by Stats. 1995, Ch. 555, Sec. 6.5. Effective January 1, 1996.)
  97. 6202.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    A retailer that uses certain endangered or threatened species in California after acquiring them through a trade or exchange with a nonprofit zoological society is liable for use tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6202.5. Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this state endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50, acquired through a trade or exchange with a nonprofit zoological society, shall be liable for the use tax. (Amended by Stats. 1996, Ch. 124, Sec. 99. Effective January 1, 1997.)
  98. 6202.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    A retailer that loans a motor vehicle to a UC or CSU employee is liable for use tax on the loan, if the listed conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6202.7. Any retailer who loans any motor vehicle to any employee of the University of California or the California State University shall be liable for the use tax on the loan of that vehicle equal to the amount of tax that would have applied if the vehicle had been leased at fair rental value for a time period equal to the period the vehicle is loaned to the university or state university employee, provided that all of the following conditions are met: (a) The vehicle is for the employee’s exclusive use. (b) The loan of the vehicle has been approved by the chancellor of the university or the president of the state university. (c) It is demonstrated that the loan of the vehicle is not dependent upon the retailer receiving any automotive-related business from the university or the state university. (Added by Stats. 1996, Ch. 366, Sec. 1. Effective August 19, 1996. Operative January 1, 1997, by Sec. 3 of Ch. 366.)
  99. 6203.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    The department may, in its discretion, relieve qualifying retailers from certain penalties and some or all interest tied to use tax liabilities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6203.1. (a) The department, in its discretion, may relieve a retailer engaged in business in this state that meets the requirements of subdivision (b) of the following: (1) The penalties provided by Sections 6484, 6511, and 6591. (2) All or any part of the interest imposed on the person by this part. (b) This section shall apply to any retailer engaged in business in this state that meets all of the following conditions: (1) The retailer registered under Article 2 (commencing with Section 6225) on or after April 1, 2019, as a retailer engaged in business pursuant to paragraph (4) of subdivision (c) of Section 6203. (2) The total combined sales from the retailer and all persons related to the retailer, within the preceding 12 months, of tangible personal property in this state or for delivery in this state does not exceed one million dollars ($1,000,000). (3) The retailer was not previously registered, or required to be registered, with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201). (4) The retailer’s failure to collect and remit use tax was due to a good faith error and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect. (5) The retailer is not a marketplace facilitator as defined in Section 6041. (6) Any other factors as deemed necessary by the department. (c) For purposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder. (d) The department may grant relief only for interest or penalties imposed on use tax liabilities due and payable for tax reporting periods beginning April 1, 2019, and ending December 31, 2022. (Amended by Stats. 2019, Ch. 34, Sec. 6. (SB 92) Effective June 27, 2019.)
  100. 6204.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    A retailer must treat the required tax collection amounts, and certain customer amounts collected as tax but not returned, as debts owed to the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6204. The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state. (Amended by Stats. 1968, Ch. 501.)
  101. 6205.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    Retailers must not tell customers or the public that the tax will be absorbed, not added to the price, or later refunded.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6205. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded. (Added by Stats. 1941, Ch. 36.)
  102. 6206.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    A retailer must show the tax collected from the purchaser separately from the listed or advertised price and from the amount shown on the sales check or other proof of sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6206. The tax required to be collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sales. (Added by Stats. 1941, Ch. 36.)
  103. 6207.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. )

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    A person who violates Sections 6203, 6205, or 6206 commits a misdemeanor.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. Imposition of Tax [6201 - 6207] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6207. Any person violating Sections 6203, 6205, or 6206 is guilty of a misdemeanor. (Added by Stats. 1941, Ch. 36.)
  104. 621.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    The assessor may use alternative ways to provide assessment information, but only with board of supervisors approval.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 621. In any county the assessor, with the approval of the board of supervisors, may give the information required by Section 619, and similar information with reference to personal property, as an alternative to giving the information by United States mail, by having published lists of assessments in newspapers, or by posting the information to the assessor’s Internet Web site, or any combination of the above. In counties of more than 4 million population and counties of more than 1 million population, as determined by the July 1, 1965, Department of Finance revised estimate, which are contiguous to a county with more than 4 million population, the assessor, with the approval of the board of supervisors, may divide the county into publication areas not to exceed five in number. Within such areas the assessment listing may be grouped by assessment map books, by post office zones or by such other arrangements as may be determined by the assessor as most likely to give notice to assessees and as practicable for publication in local newspapers. The complete assessment data of one such area may be printed in one year, and for other areas in successive years as directed by him or her until the full county is covered. Each year at least all changes of assessment listings for all the areas shall be printed, together with a notice that no changes were made with regard to properties not on the list of changes, so that all changes will be on a current basis for the entire county. Newspapers for the publications shall be selected as they are for publication of the delinquent tax lists and the rate paid for the advertising shall be the same. Neither the failure of the assessee to receive this information nor the failure of the assessor to so inform the assessee shall in any way affect the validity of any assessment or the validity of any taxes levied pursuant thereto. (Amended by Stats. 2010, Ch. 185, Sec. 5. (SB 1493) Effective January 1, 2011.)
  105. 6226.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Registration [6225 - 6226] ( Article 2 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Retailers selling tangible personal property for storage, use, or other consumption in this state must register with the board and provide specified business and agent information.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3. The Use Tax [6201 - 6249] ( Chapter 3 added by Stats. 1941, Ch. 36. ) ## ARTICLE 2. Registration [6225 - 6226] ( Article 2 added by Stats. 1941, Ch. 36. ) ## 6226. Every retailer selling tangible personal property for storage, use, or other consumption in this State shall register with the board and give the name and address of all agents operating in this State, the location of all distribution or sales houses or offices or other places of business in this State, and such other information as the board may require. (Added by Stats. 1941, Ch. 36.)
  106. 623.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    The assessor may put one assessment on the roll for all leased personal property in the county that is assessed to the same taxpayer.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 623. The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the same taxpayer. Any property assessed pursuant to this section shall, in the absence of evidence establishing otherwise, be deemed to be located at the taxpayer’s primary place of business within the county. (Added by Stats. 1995, Ch. 527, Sec. 6. Effective January 1, 1996.)
  107. 6263.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.3. Vehicle Smog Impact Fee [6263- 6263.] ( Chapter 3.3 added by Stats. 1990, Ch. 453, Sec. 1. )

    Verify source ↗

    Only authorized manufacturers or their authorized agents may install a vehicle emission control label on a motor vehicle, and no one may remove, alter, deface, obscure, or destroy required emission labels.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.3. Vehicle Smog Impact Fee [6263- 6263.] ( Chapter 3.3 added by Stats. 1990, Ch. 453, Sec. 1. ) ## 6263. No person, other than the manufacturer who has received authorization to sell the motor vehicle in California or a person authorized by the manufacturer, shall install a vehicle emission control label on any motor vehicle. No person shall remove, alter, deface, obscure, or destroy a vehicle emission control label or any label required to be affixed to any motor vehicle certified pursuant to the National Emissions Standards Act (42 U.S.C. Sec. 7521 et seq., and Subpart A (commencing with Sec. 86.078-3) of Part 86 of Title 40 of the Code of Federal Regulations). Any person who violates any provision of this section is guilty of a misdemeanor and is subject to a fine of not more than five thousand dollars ($5,000) or imprisonment in the county jail for not more than one year, or both that fine and imprisonment. (Amended by Stats. 2000, Ch. 32, Sec. 4. Effective June 8, 2000.)
  108. 6271.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    Chapter definitions control how this chapter is read, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6271. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)
  109. 6272.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    “Vehicle” means the term as defined in Vehicle Code section 670, and it also includes off-highway motor vehicles that must be identified under Vehicle Code Division 16.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6272. “Vehicle” is as defined in Section 670 of the Vehicle Code and shall include off-highway motor vehicles subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code. (Amended by Stats. 1971, Ch. 1816.)
  110. 6273.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    “Vessel” means a boat, ship, barge, craft, or other floating thing designed for navigation in water, with listed exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6273. “Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except: (a) A seaplane, (b) A watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided on such permanently fixed course by means of a mechanical device on a fixed track or arm to which the watercraft is attached or by which the watercraft is controlled, or by means of a mechanical device attached to the watercraft itself, (c) A watercraft of a type designed to be propelled solely by oars or paddles, (d) A watercraft of eight feet or less in length of a type designed to be propelled by sail. A motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith. (Amended by Stats. 1971, Ch. 1634.)
  111. 6274.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

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    This section defines “aircraft” as any contrivance designed for powered navigation in the air, except a rocket or missile.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6274. “Aircraft” means any contrivance designed for powered navigation in the air except a rocket or missile. (Amended by Stats. 1982, Ch. 1589, Sec. 9.)
  112. 6275.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    This section defines who counts as the retailer for certain vehicle, vessel, and aircraft sales, and requires some dealers to hold a seller’s permit and remit tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6275. (a) Every person making any retail sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a vehicle required to be registered under the Vehicle Code or subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code, or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code, or of a vessel or an aircraft as defined in this article, is a retailer for the purposes of this part of the vehicle, vessel, or aircraft, regardless of whether he or she is a retailer by reason of other provisions of this part, unless another person is the retailer, as provided in subdivision (b). (b) Every person, licensed or certificated under the Health and Safety Code or the Vehicle Code as a dealer, is the retailer of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code or of a vehicle required to be registered under the Vehicle Code or subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code, when a retail sale of the vehicle is made through him or her and that person provides to the Department of Housing and Community Development or the Department of Motor Vehicles a notice of transfer with respect to the vehicle pursuant to Section 18080.5 of the Health and Safety Code or Section 5901 or Section 38200 of the Vehicle Code. That person shall hold a seller’s permit and remit tax to the board with respect to those sales in the same manner as a dealer licensed or certificated under the Vehicle Code and making sales on his or her own account. For purposes of this subdivision, “sale” does not include a lease. (Amended by Stats. 2000, Ch. 861, Sec. 6. Effective September 29, 2000. Operative December 31, 2001, pursuant to Sec. 67 of Ch. 861.)
  113. 6276.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    This section defines how to calculate the “sales price” of a mobilehome for Section 6276, including special rules for used mobilehomes, escrow fees, and actual sales price.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6276.1. (a) For purposes of Section 6276, “sales price” of a used mobilehome, as defined in Section 18014 of the Health and Safety Code shall be based on the current value of the used mobilehome as specified by a recognized value guide. If the value guide does not specify the model or manufacturer of a used mobilehome the value of the used mobilehome shall be established by reference to the highest value in the value guide according to age and size or the actual sales price, whichever is less. If the actual sales price of a used mobilehome is less than the current value specified in the value guide, the “sales price” shall be based on the actual sales price of the mobilehome as evidenced by the purchase documents. The State Board of Equalization shall approve the value guides for use within this state through regulation. (b) For purposes of Section 6276, “sales price” of a mobilehome, whether new or used, shall exclude the amount of separately stated escrow fees on the sale of the mobilehome. (c) For the purposes of this section, the “actual sales price” means the total contract price, including, but not limited to, the value of the mobilehome, its in place location value, awning, skirting, carport, patio, landscaping, shrubs, unattached furnishings, or other items not part of the mobilehome, and documentation fees. (Amended (as amended by Stats. 1984, Ch. 932) by Stats. 1985, Ch. 1539, Sec. 4. Effective October 2, 1985. Operative January 1, 1986, by Sec. 6 of Ch. 1539.)
  114. 6277.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

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    A vehicle transfer to a lessee is presumed to be a sale for resale if the lessee transfers title and registration to a third party within 10 days after getting title when the lease ends.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 1. Definitions [6271 - 6277] ( Article 1 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6277. There shall be a presumption that a transfer of a vehicle to a lessee by a lessor, as defined in Section 372 of the Vehicle Code, was a sale for resale if the lessee transfers title and registration to a third party within 10 days from the date the lessee acquired title from the lessor at the expiration or termination of a lease. The presumption may be rebutted by evidence that the sale was not for resale prior to use. It is the intent of the Legislature in enacting this section to recognize the delay in processing documents when a lessee wishes to transfer title of a leased vehicle to a third party at the expiration or termination of a lease rather than acquiring a vehicle for his or her own use. This section does not provide an exemption for any use by a lessee after the expiration or termination of a lease. (Added by Stats. 1976, Ch. 1284.)
  115. 6281.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 2. Special Exemptions [6281 - 6285] ( Article 2 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    Certain gross receipts are exempt from the taxes in this part for qualifying mobilehomes, commercial coaches, vehicles, vessels, and aircraft in a qualifying business transfer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 2. Special Exemptions [6281 - 6285] ( Article 2 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6281. 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, a mobilehome or commercial coach required to be annually registered under the Health and Safety Code, or a vehicle required to be registered under the Vehicle Code or subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code, or a vessel or aircraft, when such property is included in any transfer of all or substantially all the property held or used in the course of business activities of the person selling the property and when after such transfer the real or ultimate ownership of such property is substantially similar to that which existed before such transfer. For the purposes of this section, stockholders, bondholders, partners, or other persons holding an interest in a corporation or other entity are regarded as having the “real or ultimate ownership” of the property of that corporation or other entity. (Amended by Stats. 1981, Ch. 975, Sec. 27.)
  116. 6282.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 2. Special Exemptions [6281 - 6285] ( Article 2 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    Some gross receipts from sales of qualifying mobilehomes, commercial coaches, or vehicles are exempt from sales tax calculation, subject to retailer-status conditions and Vehicle Code Section 11615.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 2. Special Exemptions [6281 - 6285] ( Article 2 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6282. There are exempted from the computation of the amount of the sales tax the gross receipts from sales of mobilehomes or commercial coaches required to be annually registered under the Health and Safety Code or vehicles required to be registered under the Vehicle Code when the retailer is other than a person licensed or certificated pursuant to the Health and Safety Code or the Vehicle Code as a manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer, subject to Section 11615.5 of the Vehicle Code. This exemption does not extend to the rentals payable under a lease of tangible personal property. (Amended by Stats. 1983, Ch. 1286, Sec. 1.)
  117. 6283.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 2. Special Exemptions [6281 - 6285] ( Article 2 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    This section exempts certain gross receipts from sales tax for in-state sales of qualifying vehicles, vessels, and aircraft, but it excludes some sales involving licensed vehicle sellers and certain brokered private-party sales.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 2. Special Exemptions [6281 - 6285] ( Article 2 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6283. (a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code or of a vessel or of an aircraft when the retailer is other than a person required to hold a seller’s permit pursuant to Article 2 (commencing with Section 6066) of Chapter 2 by reason of the number, scope, and character of his or her sales of those vehicles, vessels, or of aircraft, as the case may be. (b) The exemption provided in subdivision (a) shall not apply to either of the following: (1) Any sale of a vehicle required to be identified under Division 16.5 (commencing with Section 38000) of the Vehicle Code when the retailer is a person licensed or certificated pursuant to the Vehicle Code as a manufacturer, remanufacturer, dealer, or dismantler. (2) Any sale of a vessel or an aircraft when a broker arranges the sale between two private parties and the broker collects sales tax reimbursement on the transaction. (Amended by Stats. 1995, Ch. 555, Sec. 8. Effective January 1, 1996.)
  118. 6284.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 2. Special Exemptions [6281 - 6285] ( Article 2 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    A person selling vehicles, mobilehomes, commercial coaches, vessels, or aircraft cannot avoid the Article 2 requirements by relying on the exemptions in Sections 6282 and 6283.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 2. Special Exemptions [6281 - 6285] ( Article 2 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6284. If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels or aircraft he or she shall not be excused from the requirements of Article 2 (commencing with Section 6066) of Chapter 2 of this part, by reason of the exemptions provided in Sections 6282 and 6283. (Amended by Stats. 1982, Ch. 1589, Sec. 11.)
  119. 6285.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 2. Special Exemptions [6281 - 6285] ( Article 2 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    Certain sales and in-state use of specified vehicles, vessels, aircraft, and related property are exempt from the taxes imposed by this part when the listed family-sale or revocable-trust conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 2. Special Exemptions [6281 - 6285] ( Article 2 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6285. 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 a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a vehicle required to be registered under the Vehicle Code, or of a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code, or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code, or of a vessel or an aircraft, when either of the following occurs: (a) The person selling the property is either the parent, grandparent, child, grandchild, or spouse, or the brother or sister if the sale between that brother or sister is between two minors related by blood or adoption, of the purchaser, and the person selling is not engaged in the business of selling the type of property for which the exemption is claimed. (b) The sale is to a revocable trust in which all of the following occur: (1) The seller has an unrestricted power to revoke the trust. (2) The sale does not result in any change in the beneficial ownership of the property. (3) The trust provides that upon revocation the property will revert wholly to the seller. (4) The only consideration for the sale is the assumption by the trust of an existing loan for which the tangible personal property being transferred is the sole collateral for the assumed loan. (Amended by Stats. 2000, Ch. 861, Sec. 6.1. Effective September 29, 2000. Operative December 31, 2001, pursuant to Sec. 67 of Ch. 861.)
  120. 6291.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 3. Auxiliary Collection Provisions [6291 - 6295] ( Article 3 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    The purchaser must pay certain use taxes when the property first becomes taxable, and delinquency penalties and interest are handled by other sections for different vehicle, vessel, and aircraft categories.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 3. Auxiliary Collection Provisions [6291 - 6295] ( Article 3 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6291. Notwithstanding Section 6451, the use taxes imposed by this part with respect to the storage, use or other consumption in this state of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a vehicle required to be registered under the Vehicle Code, or of a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code, or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code, or of a vessel or an aircraft as defined in this chapter are due and payable by the purchaser at the time the storage, use, or other consumption of the property first becomes taxable. Delinquency penalties and interest with respect to use tax for mobilehomes or commercial coaches registered annually with the Department of Housing and Community Development or for vehicles registered with the Department of Motor Vehicles shall be as provided in Section 6292. Delinquency penalties and interest with respect to use tax for vehicles subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code shall be as provided in Section 6293. Delinquency penalties and interest with respect to use tax for vessels and aircraft shall be imposed as if the due date of the tax were fixed by Section 6451. (Amended by Stats. 2000, Ch. 861, Sec. 6.2. Effective September 29, 2000. Operative December 31, 2001, pursuant to Sec. 67 of Ch. 861.)
  121. 6292.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 3. Auxiliary Collection Provisions [6291 - 6295] ( Article 3 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

    Verify source ↗

    In certain vehicle sales, the retailer cannot collect use tax from the purchaser, and the purchaser must pay the tax to the named department. Late or missing applications, payment, or returns can trigger penalties and interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 3. Auxiliary Collection Provisions [6291 - 6295] ( Article 3 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6292. (a) Except when the sale is by lease, when a mobilehome or commercial coach required to be registered annually under the Health and Safety Code or a vehicle required to be registered under the Vehicle Code is sold at retail by other than a person licensed or certificated pursuant to the Health and Safety Code or the Vehicle Code as a manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer, subject to Section 11615.5 of the Vehicle Code, the retailer is not required or authorized to collect the use tax from the purchaser, but the purchaser of the vehicle shall pay the use tax to the Department of Housing and Community Development acting for and on behalf of the board pursuant to Section 18123 of the Health and Safety Code or to the Department of Motor Vehicles acting for and on behalf of the board pursuant to Section 4750.5 of the Vehicle Code. (b) If the purchaser makes an application to either department which is not timely, and is subject to penalty because of delinquency in effecting registration or transfer of registration of the vehicle, he or she then becomes liable also for penalty as specified in Section 6591, but no interest shall accrue. (c) Application to the appropriate department by the purchaser relieves the purchaser of the obligation to file a return with the board under Section 6452. (d) If the purchaser does not make application to either department, or does not pay the amount of use tax due, or files a return with the board under Section 6455 which is not timely, interest and penalties shall apply with respect to the unpaid amount as provided in Chapter 5 (commencing with Section 6451). (Amended by Stats. 1991, Ch. 236, Sec. 2. Effective July 29, 1991.)
  122. 6293.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 3. Auxiliary Collection Provisions [6291 - 6295] ( Article 3 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

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    For certain vehicle retail sales, the purchaser must pay use tax to the DMV instead of the retailer collecting it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 3. Auxiliary Collection Provisions [6291 - 6295] ( Article 3 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6293. (a) Except when the sale is by lease, when a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code, is sold at retail by other than a person licensed or certificated pursuant to the Vehicle Code as a manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer, subject to Section 11615.5 of the Vehicle Code, or a person required to hold a seller’s permit pursuant to Article 2 (commencing with Section 6066) of Chapter 2 by reason of the number, scope, and character of his or her sales of those vehicles, the retailer is not required or authorized to collect the use tax from the purchaser, but the purchaser of the vehicle shall pay the use tax to the Department of Motor Vehicles acting for and on behalf of the board pursuant to Section 38211 of the Vehicle Code. (b) If the purchaser makes an application to that department which is not timely, and is subject to penalty because of delinquency in effecting identification or transfer of ownership of the vehicle, he or she then becomes liable also for penalty as specified in Section 6591 of this code, but no interest shall accrue. (c) Application to that department by the purchaser relieves the purchaser of the obligation to file a return with the board under Section 6452. (d) If the purchaser does not make application to that department, or does not pay the amount of use tax due, or files a return with the board under Section 6455 which is not timely, interest and penalties shall apply with respect to the unpaid amount as provided in Chapter 5 (commencing with Section 6451). (Amended by Stats. 2000, Ch. 861, Sec. 6.3. Effective September 29, 2000. Operative December 31, 2001, pursuant to Sec. 67 of Ch. 861.)
  123. 6294.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 3. Auxiliary Collection Provisions [6291 - 6295] ( Article 3 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

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    This section says that, for certain retail sales of undocumented vessels, the purchaser must pay use tax to the Department of Motor Vehicles, not the retailer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 3. Auxiliary Collection Provisions [6291 - 6295] ( Article 3 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6294. (a) When an undocumented vessel required to be registered under the Vehicle Code is sold at retail by other than a person holding a seller’s permit and regularly engaged in the business of selling vessels, the retailer is not required or authorized to collect the use tax from the purchaser, but the purchaser of the vessel must pay the use tax to the Department of Motor Vehicles acting for, and on behalf of, the board pursuant to Section 9928 of the Vehicle Code. (b) If the purchaser makes an application to the department which is not timely, and is subject to penalty because of delinquency in effecting registration or transfer of registration of the undocumented vessel, he or she then becomes liable also for penalty as specified in Section 6591, but no interest shall accrue. (c) Application to the department by the purchaser shall relieve the purchaser of the obligation to file a return with the board under Section 6452. (d) If the purchaser does not make application to either department, or does not pay the amount of use tax due, or files a return with the board under Section 6455 which is not timely, interest and penalties shall apply with respect to the unpaid amount as provided in Chapter 5 (commencing with Section 6451). (Added by Stats. 1982, Ch. 665, Sec. 1.)
  124. 6295.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 3. Auxiliary Collection Provisions [6291 - 6295] ( Article 3 added by Stats. 1965, 1st Ex. Sess., Ch. 2. )

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    Vehicle dealers covered by this section must pay the applicable sales and use taxes to DMV, and late or missing filings can trigger penalties and interest rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271 - 6295] ( Chapter 3.5 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## ARTICLE 3. Auxiliary Collection Provisions [6291 - 6295] ( Article 3 added by Stats. 1965, 1st Ex. Sess., Ch. 2. ) ## 6295. (a) (1) Except as provided in subdivision (h), when a motor vehicle required to be registered under the Vehicle Code, except for a recreational vehicle that is either truck-mounted, permanently towable on the highways without a permit or a park trailer, as these terms are used in Section 18010 of the Health and Safety Code, is sold at retail by a dealer holding a license issued pursuant to Chapter 4 (commencing with Section 11700) of Division 5 of the Vehicle Code, the dealer shall pay the applicable sales tax and any applicable use tax due under the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) to the Department of Motor Vehicles acting for and on behalf of the California Department of Tax and Fee Administration pursuant to Sections 4456 and 4750.6 of the Vehicle Code. (2) The amendments to this subdivision made by Section 11 of Chapter 256 of the Statutes of 2021 do not constitute a change in, but are declaratory of, existing law. (b) If the dealer makes an application to the Department of Motor Vehicles that is not timely, and is subject to penalty because of delinquency in effecting registration or transfer of registration of the vehicle, the dealer shall also be liable for penalty as specified in Section 6591, but no interest shall accrue. (c) (1) Application to the Department of Motor Vehicles by the dealer shall be deemed a return filed with the California Department of Tax and Fee Administration pursuant to Article 1 (commencing with Section 6451) of Chapter 5 with respect to amounts reported to the Department of Motor Vehicles pursuant to subdivision (a). (A) An application submitted to the Department of Motor Vehicles that is deemed a filed return pursuant to this subdivision shall be treated as filed on the date the application is submitted. (B) An application submitted to the Department of Motor Vehicles that is deemed a filed return pursuant to this subdivision shall be subject to the requirements of this part. (2) The amendments made to this subdivision by the act adding this paragraph shall apply to sales reported to the Department of Motor Vehicles for reporting periods beginning on and after January 1, 2021. (d) (1) If the dealer fails to make an application to the Department of Motor Vehicles, fails to pay the amount of sales or use tax due, or fails to timely file a return with the California Department of Tax and Fee Administration under Section 6452, interest and penalties shall apply with respect to the unpaid amount as provided in Chapter 5 (commencing with Section 6451). (2) The amendments to this section made by the act adding this subdivision do not constitute a change in, but are declaratory of, existing law. (e) For purposes of this section, the following shall apply: (1) “Dealer” shall not include a franchisee as defined in Section 331.1 of the Vehicle Code, a franchisee of a recreational vehicle franchise as defined in Section 331.3, a manufacturer or remanufacturer holding a license issued pursuant to Chapter 4 (commencing with Section 11700) of Division 5 of the Vehicle Code, an automobile dismantler holding a license and certificate issued pursuant to Chapter 3 (commencing with Section 11500) of Division 5 of the Vehicle Code, or a lessor-retailer holding a license issued pursuant to Chapter 3.5 (commencing with Section 11600) of Division 5 of the Vehicle Code, and subject to the provisions of Section 11615.5 of the Vehicle Code. (2) “Newly licensed dealer” means a dealer who was originally licensed by the Department of Motor Vehicles on or after January 1, 2019. (f) The Department of Motor Vehicles shall, through the adoption of regulations, establish any additional requirements for the implementation of this section. (g) (1) Subject to paragraph (2), this section shall apply to sales of vehicles occurring on and after January 1, 2021. (2) Based upon operational needs to effectively enforce the collection of taxes pursuant to this section, the Department of Motor Vehicles may establish the following compliance schedule for this section: (A) Newly licensed dealers, dealers whose seller’s permit was reinstated within the last two years, and dealers with a previous finding of underreporting within the last two years shall comply beginning January 1, 2021. (B) Except as provided in paragraph (3), all other dealers shall comply by January 1, 2023. (3) Based upon operational needs to effectively enforce the collection of taxes pursuant to this section, the California Department of Tax and Fee Administration, in consultation with the Department of Motor Vehicles, may delay the compliance schedule set forth in subparagraph (B) of paragraph (2) to no later than January 1, 2026, for dealers that made more than 300 retail vehicle sales in the previous calendar year and are not subject to the compliance schedule set forth in subparagraph (A) of paragraph (2). (h) (1) The California Department of Tax and Fee Administration, in consultation with the Department of Motor Vehicles, may exempt from the requirements of subdivision (a) any dealer, including any dealer that has paid the applicable sales tax and any applicable use tax due to the Department of Motor Vehicles pursuant to subdivision (a) prior to the operative date of the act adding this subdivision, if the dealer sold 1,000 or more vehicles at retail in the current or preceding calendar year and the dealer’s account is in good standing with the California Department of Tax and Fee Administration. (2) The California Department of Tax and Fee Administration may revoke the exemption provided by this subdivision after 30 days following the date the department provides notice to the dealer that either of the following has occurred: (A) The dealer is no longer in good standing. (B) The dealer’s retail vehicle sales drop below 1,000 vehicles in any calendar year beginning on or after the operative date of the act adding this subdivision. (3) For purposes of this subdivision, “good standing” means that the dealer has timely filed and remitted applicable payments, including applicable prepayments, for all required sales and use tax returns for the 12 quarterly reporting periods immediately preceding the issuance of the exemption. (Amended by Stats. 2025, Ch. 17, Sec. 2. (SB 132) Effective June 27, 2025.)
  125. 63.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    Certain interspousal transfers are excluded from the chapter’s definition of a change of ownership.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 63. Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to: (a) Transfers to a trustee for the beneficial use of a spouse, or the surviving spouse of a deceased transferor, or by a trustee of such a trust to the spouse of the trustor, (b) Transfers which take effect upon the death of a spouse, (c) Transfers to a spouse or former spouse in connection with a property settlement agreement or decree of dissolution of a marriage or legal separation, or (d) The creation, transfer, or termination, solely between spouses, of any coowner’s interest. (e) The distribution of a legal entity’s property to a spouse or former spouse in exchange for the interest of such spouse in the legal entity in connection with a property settlement agreement or a decree of dissolution of a marriage or legal separation. (Amended by Stats. 1981, Ch. 1141, Sec. 3.)
  126. 63.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    This section lets eligible family transfers of real property avoid change-in-ownership treatment if a claim is filed with the assessor and required documents are provided.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 63.1. (a) Notwithstanding any other provision of this chapter, a change in ownership shall not include the following purchases or transfers for which a claim is filed pursuant to this section: (1) (A) The purchase or transfer of real property which is the principal residence of an eligible transferor in the case of a purchase or transfer between parents and their children. (B) A purchase or transfer of a principal residence from a foster child to the child’s biological parent shall not be excluded under subparagraph (A) if the transferor child received that principal residence, or interest therein, from a foster parent through a purchase or transfer that was excluded under subparagraph (A). (2) The purchase or transfer of the first one million dollars ($1,000,000) of full cash value of all other real property of an eligible transferor in the case of a purchase or transfer between parents and their children. (3) (A) Subject to subparagraph (B), the purchase or transfer of real property described in paragraphs (1) and (2) of subdivision (a) occurring on or after March 27, 1996, between grandparents and their grandchild or grandchildren, if all of the parents of that grandchild or those grandchildren, who qualify as the children of the grandparents, are deceased as of the date of purchase or transfer. Notwithstanding any other provision of law, for the lien date for the 2006–07 fiscal year and each fiscal year thereafter, in determining whether “all of the parents of that grandchild or those grandchildren, who qualify as the children of the grandparents, are deceased as of the date of purchase or transfer,” a son-in-law or daughter-in-law of the grandparent that is a stepparent to the grandchild need not be deceased on the date of the transfer. (B) A purchase or transfer of a principal residence shall not be excluded pursuant to subparagraph (A) if the transferee grandchild or grandchildren also received a principal residence, or interest therein, through another purchase or transfer that was excludable pursuant to paragraph (1) of subdivision (a). The full cash value of any real property, other than a principal residence, that was transferred to the grandchild or grandchildren pursuant to a purchase or transfer that was excludable pursuant to paragraph (2) of subdivision (a) and the full cash value of a principal residence that fails to qualify for exclusion as a result of the preceding sentence shall be included in applying, for purposes of paragraph (2) of subdivision (a), the one million dollar ($1,000,000) full cash value limit specified in paragraph (2) of subdivision (a). (b) (1) For purposes of paragraph (1) of subdivision (a), “principal residence” means a dwelling that is eligible for a homeowners’ exemption or a disabled veterans’ exemption as a result of the transferor’s ownership and occupation of the dwelling. “Principal residence” includes only that portion of the land underlying the residence that consists of an area of reasonable size that is used as a site for the residence. (2) For purposes of paragraph (2) of subdivision (a), the one-million-dollar ($1,000,000) exclusion shall apply separately to each eligible transferor with respect to all purchases by and transfers to eligible transferees on and after November 6, 1986, of real property, other than the principal residence, of that eligible transferor. The exclusion shall not apply to any property in which the eligible transferor’s interest was received through a transfer, or transfers, excluded from change in ownership by the provisions of either subdivision (f) of Section 62 or subdivision (b) of Section 65, unless the transferor qualifies as an original transferor under subdivision (b) of Section 65. In the case of any purchase or transfer subject to this paragraph involving two or more eligible transferors, the transferors may elect to combine their separate one-million-dollar ($1,000,000) exclusions and, upon making that election, the combined amount of their separate exclusions shall apply to any property jointly sold or transferred by the electing transferors, provided that in no case shall the amount of full cash value of real property of any one eligible transferor excluded under this election exceed the amount of the transferor’s separate unused exclusion on the date of the joint sale or transfer. (c) As used in this section: (1) “Purchase or transfer between parents and their children” means either a transfer from a parent or parents to a child or children of the parent or parents or a transfer from a child or children to a parent or parents of the child or children. For purposes of this section, the date of any transfer between parents and their children under a will or intestate succession shall be the date of the decedent’s death, if the decedent died on or after November 6, 1986. (2) “Purchase or transfer of real property between grandparents and their grandchild or grandchildren” means a purchase or transfer on or after March 27, 1996, from a grandparent or grandparents to a grandchild or grandchildren if all of the parents of that grandchild or those grandchildren who qualify as the children of the grandparents are deceased as of the date of the transfer. For purposes of this section, the date of any transfer between grandparents and their grandchildren under a will or by intestate succession shall be the date of the decedent’s death. Notwithstanding any other provision of law, for the lien date for the 2006–07 fiscal year and each fiscal year thereafter, in determining whether “all of the parents of that grandchild or those grandchildren, who qualify as the children of the grandparents, are deceased as of the date of purchase or transfer,” a son-in-law or daughter-in-law of the grandparent that is a stepparent to the grandchild need not be deceased on the date of the transfer. (3) “Children” means any of the following: (A) Any child born of the parent or parents, except a child, as defined in subparagraph (D), who has been adopted by another person or persons. (B) Any stepchild of the parent or parents and the spouse of that stepchild while the relationship of stepparent and stepchild exists. For purposes of this paragraph, the relationship of stepparent and stepchild shall be deemed to exist until the marriage on which the relationship is based is terminated by divorce, or, if the relationship is terminated by death, until the remarriage of the surviving stepparent. (C) Any son-in-law or daughter-in-law of the parent or parents. For the purposes of this paragraph, the relationship of parent and son-in-law or daughter-in-law shall be deemed to exist until the marriage on which the relationship is based is terminated by divorce, or, if the relationship is terminated by death, until the remarriage of the surviving son-in-law or daughter-in-law. (D) Any child adopted by the parent or parents pursuant to statute, other than an individual adopted after reaching 18 years of age. (E) Any foster child of a state-licensed foster parent, if that child was not, because of a legal barrier, adopted by the foster parent or foster parents before the child aged out of the foster care system. For purposes of this paragraph, the relationship between a foster child and foster parent shall be deemed to exist until terminated by death. However, for purposes of a transfer that occurs on the date of death, the relationship shall be deemed to exist on the date of death. (4) “Grandchild” or “grandchildren” means any child or children of the child or children of the grandparent or grandparents. (5) “Full cash value” means full cash value, as defined in Section 2 of Article XIII A of the California Constitution and Section 110.1, with any adjustments authorized by those sections, and the full value of any new construction in progress, determined as of the date immediately prior to the date of a purchase by or transfer to an eligible transferee of real property subject to this section. (6) “Eligible transferor” means a grandparent, parent, or child of an eligible transferee. (7) “Eligible transferee” means a parent, child, or grandchild of an eligible transferor. (8) “Real property” means real property as defined in Section 104. Real property does not include any interest in a legal entity. For purposes of this section, real property includes any of the following: (A) An interest in a unit or lot within a cooperative housing corporation, as defined in subdivision (i) of Section 61. (B) A pro rata ownership interest in a mobilehome park, as defined in subdivision (b) of Section 62.1. (C) A pro rata ownership in a floating home marina, as defined in subdivision (c) of Section 62.5. (9) “Transfer” includes, and is not limited to, any transfer of the present beneficial ownership of property from an eligible transferor to an eligible transferee through the medium of an inter vivos or testamentary trust. (10) “Social security number” also includes a taxpayer identification number issued by the Internal Revenue Service in the case in which the taxpayer is a foreign national who cannot obtain a social security number. (d) (1) The exclusions provided for in subdivision (a) shall not be allowed unless the eligible transferee, the transferee’s legal representative, the trustee of the transferee’s trust, or the executor or administrator of the transferee’s estate files a claim with the assessor for the exclusion sought and furnishes to the assessor each of the following: (A) A written certification by the transferee, the transferee’s legal representative, the trustee of the transferee’s trust, or the executor or administrator of the transferee’s estate, signed and made under penalty of perjury that the transferee is a parent, child, or grandchild of the transferor and that the transferor is the parent, child, or grandparent of the transferee. In the case of a grandparent-grandchild transfer, the written certification shall also include a certification that all the parents of the grandchild or grandchildren who qualify as children of the grandparents were deceased as of the date of the purchase or transfer and that the grandchild or grandchildren did or did not receive a principal residence excludable under paragraph (1) of subdivision (a) from the deceased parents, and that the grandchild or grandchildren did or did not receive real property other than a principal residence excludable under paragraph (2) of subdivision (a) from the deceased parents. The claimant shall provide legal substantiation of any matter certified pursuant to this subparagraph at the request of the county assessor. (B) A written certification by the transferor, the transferor’s legal representative, the trustee of the transferor’s trust, or the executor or administrator of the transferor’s estate, signed and made under penalty of perjury that the transferor is a grandparent, parent, or child of the transferee and that the transferor is seeking the exclusion under this section and will not file a claim to transfer the base year value of the property under Section 69.5. (C) A written certification shall also include either or both of the following: (i) If the purchase or transfer of real property includes the purchase or transfer of residential real property, a certification that the residential real property is or is not the transferor’s principal residence. (ii) If the purchase or transfer of real property includes the purchase or transfer of real property other than the transferor’s principal residence, a certification that other real property of the transferor that is subject to this section has or has not been previously sold or transferred to an eligible transferee, the total amount of full cash value, as defined in subdivision (c), of any real property subject to this section that has been previously sold or transferred by that transferor to eligible transferees, the location of that real property, the social security number of each eligible transferor, and the names of the eligible transferees of that property. (D) If there are multiple transferees, the certification and signature may be made by any one of the transferees, if both of the following conditions are met: (i) The transferee has actual knowledge that, and the certification signed by the transferee states that, all of the transferees are eligible transferees within the meaning of this section. (ii) The certification is signed by the transferee as a true statement made under penalty of perjury. (E) In the case of a transfer between a foster parent and foster child, the claim filed with the assessor shall include a certified copy of the court decision regarding the foster child status of the individual and a certified statement from the appropriate county agency stating that the foster child was not, because of a legal barrier, adopted by the foster parent or foster parents. Upon a request by the county assessor, the claimant also shall provide to the assessor legal substantiation of any matter certified under this subparagraph. (2) If the full cash value of the real property purchased by or transferred to the transferee exceeds the permissible exclusion of the transferor or the combined permissible exclusion of the transferors, in the case of a purchase or transfer from two or more joint transferors, taking into account any previous purchases by or transfers to an eligible transferee from the same transferor or transferors, the transferee shall specify in their claim the amount and the allocation of the exclusion they are seeking. Within any appraisal unit, as determined in accordance with subdivision (d) of Section 51 by the assessor of the county in which the real property is located, the exclusion shall be applied only on a pro rata basis, however, and shall not be applied to a selected portion or portions of the appraisal unit. (e) (1) The State Board of Equalization shall design the form for claiming eligibility. Except as provided in paragraph (3), any claim under this section shall be filed: (A) For transfers of real property between parents and their children occurring prior to September 30, 1990, within three years after the date of the purchase or transfer of real property for which the claim is filed. (B) For transfers of real property between parents and their children occurring on or after September 30, 1990, and for the purchase or transfer of real property between grandparents and their grandchildren occurring on or after March 27, 1996, within three years after the date of the purchase or transfer of real property for which the claim is filed, or prior to transfer of the real property to a third party, whichever is earlier. (C) Notwithstanding subparagraphs (A) and (B), a claim shall be deemed to be timely filed if it is filed within six months after the date of mailing of a notice of supplemental or escape assessment, issued as a result of the purchase or transfer of real property for which the claim is filed. (2) (A) Notwithstanding subparagraph (C) of paragraph (1), and subject to subparagraph (B) of this paragraph, a claim shall be deemed to be timely filed within three years after the date of mailing of a notice of supplemental or escape assessment, issued as a result of transfer of real property for which the claim is filed, when all of the following apply: (i) The assessor reassesses the property, pursuant to Section 170, as a result of that property being damaged or destroyed by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, for which the Governor proclaimed a state of emergency. (ii) The assessor issued a supplemental or escape assessment on or after the date of the state of emergency described in paragraph (A) as a result of a purchase or transfer of the real property for which the claim is filed that occurred before the date of the fire, and for which no instrument evidencing a change in ownership of the real property was recorded. (iii) The transferee acquires ownership of the property, including, but not limited to, pursuant to Chapter 4 (commencing with Section 13600) of Part 2 of Division 8 of the Probate Code, on or after the date of the state of emergency described in paragraph (A). (B) This paragraph shall only apply to claims filed before January 1, 2031. (3) In the case in which the real property subject to purchase or transfer has not been transferred to a third party, a claim for exclusion under this section that is filed subsequent to the expiration of the filing periods set forth in paragraph (1) shall be considered by the assessor, subject to all of the following conditions: (A) Any exclusion granted pursuant to that claim shall apply commencing with the lien date of the assessment year in which the claim is filed. (B) Under any exclusion granted pursuant to that claim, the adjusted full cash value of the subject real property in the assessment year described in subparagraph (A) shall be the adjusted base year value of the subject real property in the assessment year in which the excluded purchase or transfer took place, factored to the assessment year described in subparagraph (A) for both of the following: (i) Inflation as annually determined in accordance with paragraph (1) of subdivision (a) of Section 51. (ii) Any subsequent new construction occurring with respect to the subject real property. (4) (A) Unless otherwise expressly provided, the provisions of this subdivision shall apply to any purchase or transfer of real property that occurred on or after November 6, 1986. (B) Paragraph (2) shall apply to purchases or transfers between parents and their children that occurred on or after November 6, 1986, and to purchases or transfers between grandparents and their grandchildren that occurred on or after March 27, 1996. (5) For purposes of this subdivision, a transfer of real property to a parent or child of the transferor shall not be considered a transfer to a third party. (f) The assessor may report quarterly to the State Board of Equalization all purchases or transfers, other than purchases or transfers involving a principal residence, for which a claim for exclusion is made pursuant to subdivision (d). Each report shall contain the assessor’s parcel number for each parcel for which the exclusion is claimed, the amount of each exclusion claimed, the social security number of each eligible transferor, and any other information the board may require in order to monitor the one-million-dollar ($1,000,000) limitation in paragraph (2) of subdivision (a). In recognition of the state and local interests served by the action made optional in this subdivision, the Legislature encourages the assessor to continue taking the action formerly mandated by this subdivision. (g) This section shall apply to both voluntary transfers and transfers resulting from a court order or judicial decree. Nothing in this subdivision shall be construed as conflicting with paragraph (1) of subdivision (c) or the general principle that transfers by reason of death occur at the time of death. (h) (1) Except as provided in paragraph (2), this section shall apply to purchases and transfers of real property completed on or after November 6, 1986, and shall not be effective for any change in ownership, including a change in ownership arising on the date of a decedent’s death, that occurred prior to that date. (2) This section shall apply to purchases or transfers of real property between grandparents and their grandchildren occurring on or after March 27, 1996, and, with respect to purchases or transfers of real property between grandparents and their grandchildren, shall not be effective for any change in ownership, including a change in ownership arising on the date of a decedent’s death, that occurred prior to that date. (i) A claim filed under this section is not a public document and is not subject to public inspection, except that a claim shall be available for inspection by the transferee and the transferor or their respective spouse, the transferee’s legal representative, the transferor’s legal representative, the trustee of the transferee’s trust, the trustee of the transferor’s trust, and the executor or administrator of the transferee’s or transferor’s estate. (j) (1) If the assessor notifies the transferee in writing of potential eligibility for exclusion from change in ownership under this section, a certified claim for exclusion shall be filed with the assessor within 45 days of the date of the notice of potential eligibility. If a certified claim for exclusion is not filed within 45 days, the assessor may send a second notice of potential eligibility for exclusion, notifying the transferee that a certified claim for exclusion has not been received and that reassessment of the property will commence unless a certified claim for exclusion is filed within 60 days of the date of the second notice of potential eligibility. The second notice of potential eligibility shall indicate whether a certified claim for exclusion that is not filed within 60 days will be subject to a processing fee as provided in paragraph (2). (2) If a certified claim for exclusion is not filed within 60 days of the date of the second notice of potential eligibility and an eligible transferee subsequently files a claim and qualifies for the exclusion, the assessor may, upon authorization by a county board of supervisors, require an eligible transferee to pay a one-time processing fee, collected at the time the claim is submitted, and reimbursed by the assessor if the claim is ineligible. The fee shall be subject to the provisions of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code and shall not exceed the amount of the actual and reasonable costs incurred by the assessor for reassessment work done due to failure to file the claim for exclusion or one hundred seventy-five dollars ($175), whichever is less. (3) The failure to file a certified claim for exclusion within the filing periods specified by this subdivision shall not be construed to limit any exclusion from being granted pursuant to a claim filed within the filing periods specified by subdivision (e). (Amended by Stats. 2025, Ch. 539, Sec. 1. (SB 293) Effective January 1, 2026.)
  127. 63.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    This section lets qualifying family transfers of a principal residence or family farm avoid change-in-ownership treatment if a claim is filed and the filing conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 63.2. (a) Notwithstanding any provision of this chapter, beginning on and after February 16, 2021, a change in ownership shall not include, in whole or in part, any of the following purchases or transfers for which a claim is filed: (1) The purchase or transfer of real property that is the principal residence of an eligible transferor in the case of a purchase or transfer between parents and their children or between grandparents and their grandchildren, if all of the parents, other than stepparents, of that grandchild or those grandchildren, who qualify as the children of the grandparents, are deceased as of the date of purchase or transfer. (A) The transfer is required to be of a principal residence of the transferor, and become the principal residence of the transferee within one year of the transfer. (B) The transferee shall file for the homeowners’ or disabled veterans’ exemption within a year of the transfer, and the exclusion shall be removed on the date an eligible transferee, or a subsequent eligible transferee who files for the homeowners’ or disabled veterans’ exemption within one year, is no longer eligible for either the homeowners’ or disabled veterans’ exemption. (C) If applicable, as of the lien date immediately following the date the eligible transferee or subsequent eligible transferee no longer qualifies for the exclusion provided by this section, the base year value established as of the change in ownership date to which the exclusion applied, adjusted annually in accordance with paragraph (1) of subdivision (a) of Section 51, shall be enrolled. (2) The purchase or transfer is of a family farm of an eligible transferor in the case of a purchase or transfer between parents and their children or between grandparents and their grandchildren, if all of the parents, other than stepparents, of that grandchild or those grandchildren, who qualify as the children of the grandparents, are deceased as of the date of purchase or transfer. (A) This exclusion shall apply separately to the transfer of each legal parcel that makes up a family farm. (B) For purposes of this section, each legal parcel that makes up a family farm shall be deemed to itself be a family farm, except for a legal parcel containing a family home. (C) A legal parcel containing a family home as described in subparagraph (B) may qualify separately for exclusion under paragraph (1). (b) The exclusions provided for in this section shall not be allowed unless a claim for the exclusion sought, pursuant to subdivision (f), is filed with the assessor. (c) A claim filed under this section is not a public document and is not subject to public inspection, except that a claim shall be available for inspection by the transferee and the transferor or their respective spouse, the transferee’s legal representative, the transferor’s legal representative, the trustee of the transferee’s trust, the trustee of the transferor’s trust, and the executor or administrator of the transferee’s or transferor’s estate. (d) The new taxable value of the family home or family farm shall be the sum of both of the following: (1) The taxable value of the family home or family farm as determined in accordance with Section 110.1, with the adjustments permitted by subdivision (b) of Section 2 of Article XIII A of the California Constitution and subdivision (f) of Section 110.1, determined as of the date immediately prior to the date the principal residence or family farm is purchased or transferred to the transferee. (2) The applicable of the following amounts: (A) If the fair market value, as defined in subdivision (a) of Section 110, of the family home or family farm upon purchase by, or transfer to, the transferee is less than the sum of the taxable value described in paragraph (1) plus one million dollars ($1,000,000), then zero dollars ($0). (B) If the fair market value, as defined in subdivision (a) of Section 110, of the family home or family farm upon purchase by, or transfer to, the transferee is equal to or more than the sum of the taxable value described in paragraph (1) plus one million dollars ($1,000,000), an amount equal to the fair market value of the family home upon purchase by, or transfer to, the transferee, minus the sum of the taxable value described in paragraph (1) and one million dollars ($1,000,000). (e) As used in this section, the following terms have the following meanings: (1) “Children” means any of the following: (A) Any child born of the parent or parents, except a child, as defined in subparagraph (D), who has been adopted by another person or persons. (B) Any stepchild of the parent or parents and the spouse of that stepchild while the relationship of stepparent and stepchild exists. For purposes of this paragraph, the relationship of stepparent and stepchild shall be deemed to exist until the marriage on which the relationship is based is terminated by divorce, or, if the relationship is terminated by death, until the remarriage of the surviving stepparent. (C) Any son-in-law or daughter-in-law of the parent or parents. For the purposes of this paragraph, the relationship of parent and son-in-law or daughter-in-law shall be deemed to exist until the marriage on which the relationship is based is terminated by divorce, or, if the relationship is terminated by death, until the remarriage of the surviving son-in-law or daughter-in-law. (D) Any child adopted by the parent or parents pursuant to statute, other than an individual adopted after reaching 18 years of age. (E) Any foster child of a state-licensed foster parent, if that child was not, because of a legal barrier, adopted by the foster parent or foster parents before the child aged out of the foster care system. For purposes of this paragraph, the relationship between a foster child and foster parent shall be deemed to exist until terminated by death. However, for purposes of a transfer that occurs on the date of death, the relationship shall be deemed to exist on the date of death. (2) “Eligible transferee” means a parent, child, grandparent, or grandchild of an eligible transferor. (3) “Eligible transferor” means a grandparent, parent, grandchild, or child of an eligible transferee. (4) “Family farm” means any real property under cultivation or which is being used for pasture or grazing, or that is used to produce any agricultural commodity, as that term is defined in Section 51201 of the Government Code as that section read on January 1, 2020. (5) “Family home” or “principal place of residence” means a dwelling that is eligible for a homeowners’ exemption or a disabled veterans’ exemption as a result of the transferor’s ownership and occupation of the dwelling. “Family home” or “principal residence” includes only that portion of the land underlying the residence that consists of an area of reasonable size that is used as a site for the residence. (6) “Full cash value” means full cash value, as defined in Section 2 of Article XIII A of the California Constitution and Section 110.1, with any adjustments authorized by those sections, and the full value of any new construction in progress, determined as of the date immediately prior to the date of a purchase by or transfer to an eligible transferee of real property subject to this section. (7) “Grandchild” or “grandchildren” means any child or children of the child or children of the grandparent or grandparents. (8) “Real property” means real property as defined in Section 104. Real property does not include any interest in a legal entity. For purposes of this section, real property includes any of the following: (A) An interest in a unit or lot within a cooperative housing corporation, as defined in subdivision (i) of Section 61. (B) A pro rata ownership interest in a mobilehome park, as defined in subdivision (b) of Section 62.1. (C) A pro rata ownership in a floating home marina, as defined in subdivision (c) of Section 62.5. (9) “Transfer” includes, and is not limited to, any transfer of the present beneficial ownership of property from an eligible transferor to an eligible transferee through the medium of an inter vivos or testamentary trust. (f) (1) The State Board of Equalization shall prescribe, after consultation with the California Assessors’ Association, a form for claiming eligibility. Except as provided in paragraph (3), any claim under this section shall be filed as follows: (A) Within three years after the date of the purchase or transfer of real property for which the claim is filed, or prior to the transfer of the real property to a third party, or an eligible transferee no longer occupies the residence, whichever is earlier. (B) Notwithstanding subparagraph (A), a claim shall be deemed to be timely filed if it is filed within six months after the date of mailing of a notice of supplemental or escape assessment, issued as a result of the purchase or transfer of real property for which the claim is filed. (2) (A) Notwithstanding subparagraph (B) of paragraph (1), and subject to subparagraph (C) of this paragraph, a claim shall be deemed to be timely filed within three years after the date of mailing of a notice of supplemental or escape assessment, issued as a result of transfer of real property for which the claim is filed, when all of the following apply: (i) The assessor reassesses the property, pursuant to Section 170, as a result of that property being damaged or destroyed by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, for which the Governor proclaimed a state of emergency. (ii) The assessor issued a supplemental or escape assessment due to a previously unrecorded change in ownership on or after the date of the state of emergency described in paragraph (A). (iii) The transferee acquires ownership of the property, including but not limited to, pursuant to Chapter 4 (commencing with Section 13600) of Part 2 of Division 8 of the Probate Code, on or after the date of the state of emergency described in paragraph (A). (B) If all conditions of subparagraph (A) are satisfied, and notwithstanding subparagraph (B) of paragraph (1) of subdivision (a), a filing to claim the homeowners’ or disabled veterans’ exemption shall be treated as timely if it is filed within a year of the date of mailing of a notice of supplemental or escape assessment issued as a result of the transfer of the real property for which the claim is filed. (C) This paragraph shall only apply to claims filed before January 1, 2031. (3) In the case in which the real property subject to purchase or transfer has not been transferred to a third party, a claim for exclusion under this section that is filed subsequent to the expiration of the filing periods set forth in paragraph (1) shall be considered by the assessor, subject to both of the following conditions: (A) Any exclusion granted pursuant to that claim shall apply, commencing with the lien date of the assessment year in which the claim is filed. (B) Under any exclusion granted pursuant to that claim, the adjusted full cash value of the subject real property in the assessment year described in subparagraph (A) shall be the adjusted base year value of the subject real property in the assessment year in which the excluded purchase or transfer took place, factored to the assessment year described in subparagraph (A) for both of the following: (i) Inflation as annually determined in accordance with paragraph (1) of subdivision (a) of Section 51. (ii) Any subsequent new construction occurring with respect to the subject real property. (g) (1) If the assessor notifies the transferee in writing of potential eligibility for exclusion from change in ownership under this section, a certified claim for exclusion shall be filed with the assessor within 45 days of the date of the notice of potential eligibility. If a certified claim for exclusion is not filed within 45 days, the assessor may send a second notice of potential eligibility for exclusion, notifying the transferee that a certified claim for exclusion has not been received and that reassessment of the property will commence unless a certified claim for exclusion is filed within 60 days of the date of the second notice of potential eligibility. The second notice of potential eligibility shall indicate whether a certified claim for exclusion that is not filed within 60 days will be subject to a processing fee as provided in paragraph (2). (2) If a certified claim for exclusion is not filed within 60 days of the date of the second notice of potential eligibility and an eligible transferee subsequently files a claim and qualifies for the exclusion, the assessor may, upon authorization by a county board of supervisors, require an eligible transferee to pay a one-time processing fee, collected at the time the claim is submitted, and reimbursed by the assessor if the claim is ineligible. The fee shall be subject to the provisions of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code and shall not exceed the amount of the actual and reasonable costs incurred by the assessor for reassessment work done due to failure to file the claim for exclusion or one hundred seventy-five dollars ($175), whichever is less. (h) (1) After consultation with the California Assessors’ Association, the board shall, by emergency regulation, adopt regulations and produce claim forms and instructions necessary to implement this section and Section 2.1 of Article XIII A of the California Constitution. (2) Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. (Amended by Stats. 2025, Ch. 539, Sec. 2. (SB 293) Effective January 1, 2026.)
  128. 6351.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    This section defines the phrase “exempted from the taxes imposed by this part” for sales tax purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6351. “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. (Added by Stats. 1941, Ch. 36.)
  129. 6352.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    Some gross receipts from sales, storage, use, or other consumption of tangible personal property are exempt from this part’s taxes when California is prohibited from taxing them.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6352. 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 tangible personal property the gross receipts from the sale of which, or the storage, use, or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State. (Added by Stats. 1941, Ch. 36.)
  130. 6353.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    This section exempts certain utility and fuel-related gross receipts from the sales and use taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following: (a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. (b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section. (2) For purposes of this subdivision: (A) “Qualified residence” means a primary residence, not serviced by gas mains and pipes. (B) “Qualified person” means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products. (c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in his or her residence if the residence is located in an area not serviced by mains, lines, or pipes. (d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code. (e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001. (Amended by Stats. 2011, Ch. 727, Sec. 6. (AB 242) Effective January 1, 2012.)
  131. 6354.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from sales of specified commemorative California Gold medallions, and their storage, use, or consumption in California, are exempt from the taxes in this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6354. There are exempted from the taxes imposed by this part, the gross receipts from the sales of commemorative “California Gold” medallions produced and sold in accordance with Chapter 25 (commencing with Section 7551) of Division 7 of Title 1 of the Government Code, and the storage, use, or other consumption in this state of commemorative “California Gold” medallions so produced and sold. (Amended by Stats. 1987, Ch. 1095, Sec. 1. Effective September 25, 1987.)
  132. 6355.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain bulk sales of bullion and numismatic coins are exempt from the sales and use taxes in this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6355. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale in bulk of monetized bullion, nonmonetized gold or silver bullion, and numismatic coins that are substantially equivalent to transactions in securities or commodities through a national securities or commodities exchange and the storage, use, or other consumption in this state of monetized bullion, nonmonetized gold or silver bullion, and numismatic coins so sold. (b) (1) A sale in bulk, for purposes of this section, shall be deemed to have occurred if the amount of monetized bullion, nonmonetized gold or silver bullion, and numismatic coins sold in the transaction totals, in market value, the sum of one thousand dollars ($1,000) or more, or its equivalent. (2) The department shall adjust the one-thousand-dollar ($1,000) amount specified in paragraph (1) as follows: (A) On or before September 1, 1994, and on or before each October 1 of each year thereafter, the department shall multiply the amount applicable for the current calendar year by the inflation factor adjustment determined by the Franchise Tax Board pursuant to subdivision (h) of Section 17041, the resulting amount to be the applicable amount for the succeeding calendar year. The applicable amount shall be operative as an adjustment of the amount specified in paragraph (1) only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (C). (B) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (C), the resulting applicable amount, rounded to the nearest multiple of five hundred dollars ($500), shall be operative for purposes of paragraph (1) beginning January 1 of the succeeding calendar year. (C) For purposes of this paragraph, “operative threshold” means an amount that exceeds by at least five hundred dollars ($500), the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraphs (A) and (B) as the operative adjustment to the amount specified in paragraph (1). (3) Notwithstanding paragraph (2), the following shall apply: (A) The January 1, 2023, increase in the operative threshold pursuant to paragraph (2) shall be operative July 1, 2023. (B) Beginning on or after January 1, 2024, increases in the operative threshold pursuant to paragraph (2) shall be operative the first day of the second calendar quarter beginning after the effective date of amendments incorporating the increase in the operative threshold into the department’s regulations. (c) “Monetized bullion,” for purposes of this section, means coins or other forms of money manufactured of gold, silver, or other metal and heretofore, now, or hereafter used as a medium of exchange under the laws of this state, the United States, or any foreign nation. “Monetized bullion,” for purposes of this section, also means gold medallions struck under authority of the American Arts Gold Medallion Act (Title IV of Public Law 95-630). (d) A sale of monetized bullion, nonmonetized gold or silver bullion, or numismatic coins, for purposes of this section, shall be deemed to be substantially equivalent to a transaction in securities or commodities through a national securities or commodities exchange, if the sale is by or through a person registered pursuant to the Commodity Exchange Act (7 U.S.C. Sec. 1 et seq.) or not required to be registered under the Commodity Exchange Act. (Amended by Stats. 2023, Ch. 511, Sec. 1. (SB 889) Effective January 1, 2024.)
  133. 6356.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Builders of vessels over 1,000 tons burden do not pay sales tax on the gross receipts from those sales.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6356. There are exempted from the sales tax the gross receipts from sales of vessels of more than 1,000 tons burden by the builders thereof. (Amended by Stats. 1985, Ch. 591, Sec. 4.)
  134. 6356.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain farm equipment and machinery from the sales and use taxes imposed by this part when purchased for use by a qualified person and used primarily to produce and harvest agricultural products.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6356.5. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or other consumption in this state of, farm equipment and machinery, and the parts thereof, purchased for use by a qualified person to be used primarily in producing and harvesting agricultural products. (b) For purposes of this section, both of the following shall apply: (1) “Qualified person” means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that uses farm equipment and machinery to assist this person in the lines of business described in this paragraph in producing and harvesting agricultural products. (2) “Farm equipment and machinery” means implements of husbandry, as defined in Section 411. (c) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws. (2) Notwithstanding subdivision (a), the exemption established by this section does not apply with respect to any tax levied pursuant to Sections 6051.2 and 6201.2, or pursuant to Section 35 of Article XIII of the California Constitution. (d) The exemption provided by this section shall be effective starting September 1, 2001. (Amended by Stats. 2011, Ch. 727, Sec. 7. (AB 242) Effective January 1, 2012.)
  135. 6356.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain timber-harvesting equipment and machinery is exempt from specified sales and use taxes, subject to exceptions and Board regulations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6356.6. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or other consumption in this state of, equipment and machinery designed primarily for off-road use in commercial timber harvesting operations, and the parts thereof, that is purchased for use by a qualified person to be used primarily in harvesting timber. (b) The State Board of Equalization may adopt emergency regulations to specify equipment and machinery exempted by this section, and may revise those regulations from time to time. (c) For purposes of this section, “qualified person” means any person engaged in commercial timber harvesting. (d) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws. (2) Notwithstanding subdivision (a), the exemption established by this section does not apply with respect to any tax levied pursuant to Section 6051.2 and 6201.2, or pursuant to Section 35 of Article XIII of the California Constitution. (e) The exemption provided by this section shall be effective starting September 1, 2001. (Amended by Stats. 2011, Ch. 727, Sec. 8. (AB 242) Effective January 1, 2012.)
  136. 6357.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from sales of motor vehicle fuel used to propel aircraft are exempt from the taxes in this part, except aircraft jet fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6357. 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 motor vehicle fuel used in propelling aircraft, except aircraft jet fuel, the distributions of which in this state are subject to the tax imposed by Part 2 (commencing with Section 7301) of this division and not subject to refund. (Amended by Stats. 1972, Ch. 1408.)
  137. 6357.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Diesel fuel used in farming activities and food processing is exempt from the sales and use taxes covered by this part, but not from certain listed local or other taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6357.1. (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, diesel fuel used in farming activities and food processing. This section shall be implemented as soon as possible, but in no case later than September 1, 2001. (b) For purposes of this section, “farming activities” has the same meaning as “farming business” as set forth in Section 263A of the Internal Revenue Code. “Farming activities” also includes the transportation and delivery of farm products to the marketplace. (c) The exemption established by this section does not apply with respect to either of the following: (1) A tax imposed under the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)). (2) A tax imposed under Section 6051.2 or 6201.2, or under Section 35 of Article XIII of the California Constitution. (Added by Stats. 2001, Ch. 156, Sec. 6. Effective August 7, 2001.)
  138. 6357.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Diesel fuel described here is exempt from the specified sales and use taxes, but the purchaser must give the seller an exemption certificate to get the exemption.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6357.3. (a) On and after July 1, 2011, there are exempted from the taxes imposed by Sections 6051.8 and 6201.8, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of both of the following: (1) Diesel fuel purchased for use or used in a manner that is exempt from the tax imposed pursuant to Part 31 (commencing with Section 60001) of Division 2 and not subject to the backup tax imposed by Section 60058 or the payment requirement specified in Section 60108. (2) Diesel fuel subject to the payment requirement specified in Section 60502.2. (b) No exemption from the tax imposed pursuant to Sections 6051.8 and 6201.8 shall be allowed under this section unless the purchaser furnishes the seller with an exemption certificate, completed in accordance with any instructions or regulations as the board may prescribe. (c) If a purchaser certifies in writing to the seller that the diesel fuel purchased without payment of the tax imposed pursuant to Section 6051.8 or 6201.8 will be used in a manner entitling the seller to regard the gross receipts or sales price from the sale as exempt from that tax, and uses the diesel fuel in a manner that subjects the diesel fuel to the tax imposed pursuant to Section 60050, the purchaser shall be liable for payment of the sales tax imposed pursuant to Section 6051.8, with applicable interest, as if the purchaser were a retailer making a retail sale of the diesel fuel at the time the fuel is so used, and the sales price of the diesel fuel to the purchaser shall be deemed the gross receipts from that retail sale. (Repealed and added by Stats. 2011, Ch. 6, Sec. 17. (AB 105) Effective March 24, 2011.)
  139. 6357.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain fuel and petroleum products sold to an air common carrier for immediate use or shipment on an international flight are exempt from the taxes in this part, subject to certification, registration, recordkeeping, and possible security requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6357.5. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, fuel and petroleum products sold to an air common carrier for immediate consumption or shipment in the conduct of its business as an air common carrier, on an international flight. (b) To qualify for the exemption, the air common carrier shall furnish to the seller an exemption certificate in writing stating the quantity of fuel and petroleum products claimed as exempt. That certificate shall bear the purchaser’s valid seller’s permit number or valid fuel exemption registration number and shall be substantially in the form prescribed by the board. Acceptance in good faith of that certificate shall relieve the seller from liability for the sales tax. (c) “Immediate consumption or shipment,” as used in this section, means that the delivery of the fuel and petroleum products by the seller is directly into an aircraft for consumption or transportation on an international flight and not for storage by the purchaser or any third party. (d) “International flight,” as used in this section, is a flight whose final destination is a point outside of the United States. (e) Any air common carrier claiming exemption under this section who is not required to hold a valid seller’s permit, shall be required to register with the board and obtain a fuel exemption registration number, and shall be required to file returns as the board may prescribe, either if the board notifies the carrier that returns must be filed or if the carrier is liable for taxes based upon consumption or transportation of fuel or petroleum products erroneously claimed as exempt under this section. A common carrier required to hold a fuel exemption registration number shall be subject to all applicable provisions of this part, Part 1.5 (commencing with Section 7200), and Part 1.6 (commencing with Section 7251). (f) An air common carrier claiming an exemption under this section upon request, shall make available to the board records, including, but not limited to, a copy of a log abstract, an air waybill, or a cargo manifest, documenting its consumption or transportation of the fuel or petroleum products on an international flight and the amount claimed as exempt. If the carrier fails to provide these records upon request, the board may revoke the carrier’s fuel exemption registration number. (g) The board may require any air common carrier claiming an exemption under this section and required to obtain a fuel exemption registration number, to place with it such security as the board may determine pursuant to Section 6701. (h) Pursuant to this section, any use of the fuel and petroleum products by the purchasing carrier, other than that incident to the delivery of the fuel and petroleum products to the carrier and the consumption or transportation of the fuel and petroleum products by the carrier on an international flight for use in the conduct of its business as a common carrier, or a failure of the carrier to document its consumption or transportation of the fuel and petroleum products on an international flight, shall subject the carrier to liability for payment of sales tax as if it were a retailer making a retail sale of the property at the time of that use or failure, and the sales price of the property to it shall be deemed to be the gross receipts from the retail sale. (i) In the event that the federal exemption provided in Section 1309 of Title 19 of the United States Code, relating to supplies for certain vessels and aircraft, is repealed, this section is repealed as of that date. (Amended by Stats. 1992, Ch. 905, Sec. 1. Effective September 25, 1992. Operative January 1, 1993, by Sec. 8 of Ch. 905. Repealed conditionally by its own provisions.)
  140. 6357.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts sales and use tax on motor vehicle fuel in the state, but not certain local or specified other taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6357.7. (a) On and after July 1, 2010, 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, motor vehicle fuel, as defined in Section 7326. (b) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section shall not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws. (2) The exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2, 6051.5, 6201.2, or 6201.5, or pursuant to Section 35 of Article XIII of the California Constitution. (c) On and after July 1, 2010, the State Board of Equalization and the Department of Finance shall recognize that the state no longer receives state sales and use tax revenues from the sale of, and the storage, use, or other consumption of, motor vehicle fuel for purposes of any estimates required to be performed under paragraphs (1) and (2) of subdivision (a) of Section 7102, and Section 7104.2. (Repealed and added by Stats. 2011, Ch. 6, Sec. 19. (AB 105) Effective March 24, 2011.)
  141. 6358.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain sales, storage, use, and other consumption of specified animal-related and agricultural items from the taxes in this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6358. 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: (a) Any form of animal life the products of which ordinarily constitute food for human consumption. (b) Feed for any form of animal life the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business. (c) Seeds and plants the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business. (d) Fertilizer to be applied to land the products of which are to be used as food for human consumption or are to be sold in the regular course of business. (e) On or after January 1, 1997, drugs or medicines, including oxygen, the primary purpose of which is the prevention or control of disease, that are administered to animal life the products of which ordinarily constitute food for human consumption. (Amended by Stats. 1999, Ch. 289, Sec. 1. Effective September 1, 1999. Operative January 1, 2000, by Sec. 3 of Ch. 289.)
  142. 6358.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain gross receipts and in-state storage, use, or other consumption of specified fuel-related products from taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6358.1. (a) There are exempted from taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of either of the following: (1) Organic products grown expressly for fuel purposes. (2) Waste byproducts from agricultural or forest products operations, municipal refuse, or manufacturing which are used in an industrial facility as a fuel source in lieu of the use of either oil, natural gas, or coal. (b) In addition to subdivision (a), the exemption under this section shall include the use of still gas produced in the refining process from purchased crude oil. (Amended by Stats. 1986, Ch. 254, Sec. 1. Effective July 3, 1986.)
  143. 6358.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from certain wood shavings, sawdust, rice hulls, or similar products are exempt from the taxes in this part when the products are used as litter in poultry and egg production and are later resold as or incorporated into fertilizer products.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6358.2. 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 wood shavings, sawdust, rice hulls, or other products that are used as litter in poultry and egg production and that are ultimately resold as, or incorporated into, fertilizer products. (Amended by Stats. 1994, Ch. 146, Sec. 199. Effective January 1, 1995.)
  144. 6358.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Specified drugs or medicines used as animal feed or drinking-water additives are exempt from the taxes in this part when they are meant to prevent or control disease in certain animals.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6358.4. 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, drugs or medicines administered to animal life as an additive to feed or drinking water, the primary purpose of which is the prevention and control of disease of food animals, or of nonfood animals which are to be sold in the regular course of business. (Added by Stats. 1995, Ch. 620, Sec. 1. Effective October 5, 1995. Operative April 1, 1996, by Sec. 3 of Ch. 620.)
  145. 6358.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain racehorse breeding stock sales and related storage, use, or consumption from the taxes imposed by this part, but it does not apply to specified local and constitutional taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6358.5. (a) (1) 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, any racehorse breeding stock. (2) For purposes of this section “racehorse breeding stock” means a horse that is capable of reproduction and for which the purchaser states that it is the purchaser’s sole intent to use the horse for breeding purposes. (b) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws. (2) The exemption established by this section does not apply with respect to any tax levied pursuant to either Section 6051.2 or 6201.2, or pursuant to Section 35 of Article XIII of the California Constitution. (c) The exemption provided by this section shall be effective starting September 1, 2001. (Amended by Stats. 2011, Ch. 727, Sec. 9. (AB 242) Effective January 1, 2012.)
  146. 6359.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Food products for human consumption are generally exempt from the taxes in this part, but several meal, service, location, vending, and hot-food exceptions apply.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6359. (a) 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, food products for human consumption. (b) For the purposes of this section, “food products” includes all of the following: (1) Cereals and cereal products, oleomargarine, meat and meat products, fish and fish products, eggs and egg products, vegetables and vegetable products, fruit and fruit products, spices and salt, sugar and sugar products, candy, gum, confectionery, coffee and coffee substitutes, tea, and cocoa and cocoa products. (2) Milk and milk products, milkshakes, malted milks, and any other similar type beverages that are composed at least in part of milk or a milk product and that require the use of milk or a milk product in their preparation. (3) All fruit juices, vegetable juices, and other beverages, whether liquid or frozen, including bottled water, but excluding spirituous, malt, or vinous liquors or carbonated beverages. (c) For purposes of this section, “food products” does not include any of the following: (1) Medicines, including medicinal cannabis or medicinal cannabis products, as defined in Division 10 (commencing with Section 26000) of the Business and Professions Code, and preparations in liquid, powdered, granular, tablet, capsule, lozenge, and pill form sold as dietary supplements or adjuncts. (2) Cannabis, as defined in Section 11018 of the Health and Safety Code, and cannabis products, as defined in Section 11018.1 of the Health and Safety Code. (3) This addition of this subdivision does not constitute a change in, but is declaratory of, existing law. (d) None of the exemptions in this section apply to any of the following: (1) When the food products are served as meals on or off the premises of the retailer. (2) When the food products are furnished, prepared, or served for consumption at tables, chairs, or counters or from trays, glasses, dishes, or other tableware whether provided by the retailer or by a person with whom the retailer contracts to furnish, prepare, or serve food products to others. (3) When the food products are ordinarily sold for immediate consumption on or near a location at which parking facilities are provided primarily for the use of patrons in consuming the products purchased at the location, even though those products are sold on a “take out” or “to go” order and are actually packaged or wrapped and taken from the premises of the retailer. (4) When the food products are sold for consumption within a place, the entrance to which is subject to an admission charge, except for national and state parks and monuments, marinas, campgrounds, and recreational vehicle parks. (5) When the food products are sold through a vending machine. (6) When the food products sold are furnished in a form suitable for consumption on the seller’s premises, and both of the following apply: (A) Over 80 percent of the seller’s gross receipts are from the sale of food products. (B) Over 80 percent of the seller’s retail sales of food products are sales subject to tax pursuant to paragraph (1), (2), (3), or (7). (7) When the food products are sold as hot prepared food products. (e) “Hot prepared food products,” for the purposes of paragraph (7) of subdivision (d), include a combination of hot and cold food items or components where a single price has been established for the combination and the food products are sold in combination, such as a hot meal, a hot specialty dish or serving, a hot sandwich, or a hot pizza, including any cold components or side items. Paragraph (7) of subdivision (d) does not apply to a sale for a separate price of bakery goods or beverages (other than bouillon, consommé, or soup), or where the food product is purchased cold or frozen; “hot prepared food products” means those products, items, or components that have been prepared for sale in a heated condition and that are sold at any temperature that is higher than the air temperature of the room or place where they are sold. (f) Notwithstanding paragraph (6) of subdivision (d), if the seller elects to separately account for sales of food products specified in subdivision (b), then the gross receipts from the sale of those food products shall be exempt under subdivision (a), provided that the separate accounting is fully documented in the seller’s records. However, if the seller’s records do not reflect the separate accounting of the gross receipts from sales of nontaxable food products, the seller’s election under this subdivision shall be revoked. (Amended by Stats. 2021, Ch. 432, Sec. 12. (SB 824) Effective January 1, 2022. Note: This section was amended on Nov. 3, 1992, by initiative Prop. 163.)
  147. 6359.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain hot prepared food product transactions from the taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6359.1. There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and storage, use, or other consumption in this state, of hot prepared food products sold by caterers, or other vendors, to air carriers engaged in interstate or foreign commerce for consumption by passengers on such air carriers, and the gross receipts from the sale of and the storage, use or other consumption of hot prepared food products sold or served to passengers by air carriers engaged in interstate or foreign commerce for consumption by passengers on such air carriers. (Added by Stats. 1974, Ch. 156.)
  148. 6359.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    For vending-machine sales of food products, only part of the retailer’s gross receipts is subject to the Section 6051 tax, at 77% in 1988, 55% in 1989, and 33% from 1990 onward, unless other cited sections apply.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6359.2. (a) Except as otherwise provided in Sections 6359.4, 6359.45, 6363, and 6370, for the year beginning on January 1, 1988, and ending on December 31, 1988, 77 percent of the gross receipts of any retailer from the sale at retail of food products shall be subject to the tax imposed by Section 6051, when those food products are actually sold through a vending machine. (b) Except as otherwise provided in Sections 6359.4, 6359.45, 6363, and 6370, for the year beginning on January 1, 1989, and ending on December 31, 1989, 55 percent of the gross receipts of any retailer from the sale at retail of food products shall be subject to the tax imposed by Section 6051, when those food products are actually sold through a vending machine. (c) Except as otherwise provided in Sections 6359.4, 6359.45, 6363, and 6370, for the year beginning on January 1, 1990, and thereafter, 33 percent of the gross receipts of any retailer from the sale at retail of food products shall be subject to the tax imposed by Section 6051, when those food products are actually sold through a vending machine. (d) (1) The Legislature finds that 33 percent represents the statewide average of food products sold through vending machines which are subject to the tax imposed under this part. Therefore, the Legislature establishes this average as the measure of the tax with respect to vending machine sales to simplify tax auditing procedures and to provide for uniformity in the taxation of gross receipts derived from the sale of food products through vending machines. (2) The Legislature also finds that due to fiscal constraints, it is necessary to phase in the partial exemption for sales made through vending machines in the 1988 and 1989 calendar years. (e) For purposes of this section, “food products” includes hot coffee, hot tea, and hot chocolate, when those hot beverages are actually sold through a vending machine for a separate price. “Food products” does not include other hot prepared food products, as defined in Section 6359. (Amended by Stats. 1988, Ch. 1029, Sec. 3.)
  149. 6359.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A nonprofit veterans’ organization is treated as a consumer, not a retailer, for sales of U.S. flags if the profits are used only to further the organization’s purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6359.3. Any nonprofit veterans’ organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to flags of the United States of America which it sells, where the profits are used solely and exclusively in furtherance of the purposes of the nonprofit organization. (Amended by Stats. 1971, Ch. 1741.)
  150. 6359.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Vending machine operators are treated as consumers, not retailers, for certain low-priced food sales through vending machines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6359.4. (a) Any vending machine operator is a consumer of, and shall not be considered a retailer of, food products which sell at retail for fifteen cents ($0.15) or less and which are actually sold through a vending machine. (b) Notwithstanding subdivision (a), any vending machine operator is a consumer of, and shall not be considered a retailer of, food products, other than beverages or hot prepared food products, which are sold through a coin-operated bulk vending machine if the amount of each sale is twenty-five cents ($0.25) or less. For purposes of this subdivision, “bulk vending machine” means a vending machine containing unsorted food products, other than beverages or hot prepared food products which, upon insertion of a coin, dispenses those food products, including candy and confectionery, in approximately equal portions, at random, and without selection by the customer. (Amended by Stats. 1993, Ch. 257, Sec. 2. Effective January 1, 1994.)
  151. 6359.45.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain nonprofit, charitable, or educational vending machine operators are treated as consumers, not retailers, for low-value retail items sold through vending machines. Similar treatment applies to libraries and certain vendors for photocopies sold through coin-operated copy machines at library facilities.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6359.45. (a) Any vending machine operator which is a nonprofit, charitable, or educational organization is a consumer of, and shall not be considered a retailer of, tangible personal property which sells at retail for fifteen cents ($0.15) or less and which is actually sold through a vending machine. (b) Any library district, municipal library, or county library and any vendor making sales pursuant to a contract with a library district, municipal library, or county library is a consumer of, and shall not be considered a retailer of, photocopies which it sells at retail and which are actually sold through a coin-operated copy machine located at a library facility. (Amended by Stats. 1984, Ch. 1468, Sec. 1. Effective September 26, 1984. Operative January 1, 1985, by Sec. 4 of Ch. 1468.)
  152. 6359.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from ice or dry ice used to pack, ship, or transport food for human consumption are exempt from the taxes imposed by this part, if the food is moved by specified carriers in intrastate, interstate, or foreign commerce.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6359.7. As incidental to the exemption provided for in Section 6359, 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 ice or dry ice used or employed in packing and shipping or transporting food products for human consumption when the food products are shipped or transported in intrastate, interstate, or foreign commerce by common carriers, contract carriers, or proprietary carriers. (Added by Stats. 1985, Ch. 1045, Sec. 1. Effective September 27, 1985. Operative January 1, 1986, by Sec. 3 of Ch. 1045.)
  153. 6359.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain carbon dioxide and related nonreturnable materials from sales and use taxes when fruits or vegetables are shipped or transported in commerce under the stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6359.8. When fruits or vegetables are shipped or transported in intrastate, interstate, or foreign commerce by common carriers, contract carriers, or proprietary carriers, as an incident to the exemption provided for in Section 6359, 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, all of the following: (a) Carbon dioxide used or employed in packing and shipping or transporting fruits or vegetables for human consumption, when those fruits or vegetables are not sold to the ultimate consumer in a package that contains the carbon dioxide. (b) Any nonreturnable materials containing the carbon dioxide atmosphere. (Added by Stats. 1994, Ch. 624, Sec. 1. Effective September 19, 1994. Operative January 1, 1995, by Sec. 3 of Ch. 624.)
  154. 6360.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A qualifying charitable organization is treated as a consumer, not a retailer, for certain commemorative bracelets it distributes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6360. Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section 214 is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to bracelets designed to commemorate American prisoners of war, which it distributes, whether or not a contribution is made to such organization, where the profits are used solely and exclusively in furtherance of the purposes of such organization. (Added by Stats. 1972, Ch. 1176.)
  155. 6360.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Some sales and use tax receipts for qualifying memorial lapel pins are exempt.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6360.1. 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, a “Buddy Poppy” or any other symbolic, impermanent lapel pin that memorializes United States military veterans killed in foreign wars of the United States, by any corporation established by the Congress of the United States pursuant to Chapter 2301 (commencing with Section 23101) of Title 36 of the United States Code, or any of that corporation’s subordinate state or territorial subdivisions, local chapters, posts, or auxiliaries. (Amended by Stats. 2006, Ch. 364, Sec. 1.4. Effective January 1, 2007.)
  156. 6361.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain listed organizations are treated as consumers, not retailers, for specified member-made property sales if the sales are irregular or intermittent and profits are used only for the organization’s purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6361. (a) Any organization listed or described in subdivision (b) is a consumer and shall not be considered a retailer within the provisions of this part, of food products, nonalcoholic beverages, or other tangible personal property made or produced by members of the organization provided, however, that the organization’s sales are made on an irregular or intermittent basis, and that the organization’s profits from those sales are used exclusively in furtherance of the purposes of the organization. (b) For purposes of this section, “organization” includes any of the following: (1) Any nonprofit organization which meets all of the following conditions: (A) The organization qualifies for tax-exempt status under Section 501(c) of the Internal Revenue Code. (B) The organization’s primary purpose is to provide a supervised program of competitive sports for youth, or to promote good citizenship in youth. (C) The organization does not discriminate on the basis of race, sex, nationality, or religion. (2) (A) Any youth group sponsored by or affiliated with a qualified educational institution, including, but not limited to, any student activity club, athletic group, or musical group. (B) For purposes of this section, “qualified educational institution” means any of the following: (i) Any public elementary, secondary, or vocational-technical school providing education for kindergarten, grades 1 to 12, inclusive, and college undergraduate programs, or any part thereof, operated by state or local government. (ii) Any nonprofit private educational institution providing education for kindergarten, grades 1 to 12, inclusive, and college undergraduate programs, or any part thereof, that meets the requirements of the State Department of Education for a school. “Private educational institution” means any entity providing education which satisfies the requirements of state and local laws pertaining to private educational institutions in effect on January 1, 1990, and which does not discriminate on the basis of race, sex, nationality, or religion. (3) Little League, Bobby Sox, Boy Scouts, Cub Scouts, Girl Scouts, Campfire, Inc., Young Men’s Christian Association, Young Women’s Christian Association, Future Farmers of America, Future Homemakers of America, 4-H Clubs, Distributive Education Clubs of America, Future Business Leaders of America, Vocational Industrial Clubs of America, Collegiate Young Farmers, Boys’ Clubs, Girls’ Clubs, Special Olympics, Inc., American Youth Soccer Organization, California Youth Soccer Association, North, California Youth Soccer Association, South, and Pop Warner football. (c) For purposes of this section, “irregular or intermittent” means associated directly with a particular event, such as fairs, galas, parades, scout-a-ramas, games, and similar activities. That term includes refreshment stands or booths that are utilized at scheduled events of organized leagues, but does not include storefront or mobile retail outlets which ordinarily require local business licenses. (Amended by Stats. 1990, Ch. 116, Sec. 1. Effective June 1, 1990.)
  157. 6361.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A qualified organization may treat certain qualifying sales of handcrafted or artistic tangible personal property as consumer sales rather than retail sales if the listed conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6361.1. (a) Any qualified organization is a consumer of, and shall not be considered a retailer of, tangible personal property if all of the following conditions are met: (1) The tangible personal property is of a handcrafted or artistic nature and is designed, created, or made by either individuals with developmental disabilities or children with severe emotional disturbances who are members of, or receive services from, the qualified organization. (2) The price of each item of tangible personal property sold does not exceed twenty dollars ($20). (3) The qualified organization’s sales are made on an irregular or intermittent basis. (4) The qualified organization’s profits from the sales are used exclusively in furtherance of the purposes of the organization. (b) For purposes of this section, “qualified organization” means any organization that meets all of the following conditions: (1) The organization is exempt from taxation pursuant to paragraph (3) of subsection (c) of Section 501 of Title 26 of the United States Code. (2) The primary purpose of the organization is to provide services to either individuals with developmental disabilities or children with severe emotional disturbances. (3) The organization does not discriminate on the basis of race, sex, nationality, or religion. (Amended by Stats. 2004, Ch. 183, Sec. 323. Effective January 1, 2005.)
  158. 6361.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain schools, school districts, county offices of education, and student organizations are treated as consumers, not retailers, for yearbooks and catalogs they prepare or distribute to students.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6361.5. Any public or private school, school district, county office of education, or student organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to yearbooks and catalogs prepared for or by it and distributed to students. (Amended by Stats. 1988, Ch. 205, Sec. 1. Effective June 23, 1988. Operative October 1, 1988, by Sec. 3 of Ch. 205.)
  159. 6362.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from certain newspaper or periodical subscriptions are exempt from the sales and use taxes in this part if the subscription was entered into and paid for before July 15, 1991.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6362.3. 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 newspapers or periodicals, during the term of a prepaid subscription, if the subscription was entered into and paid for prior to July 15, 1991. (Added by Stats. 1991, Ch. 236, Sec. 3.3. Effective July 29, 1991.)
  160. 6362.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain gross receipts and in-state storage, use, or consumption of the right to reproduce or copy a digital product for third-party distribution.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6362.4. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease of, and the storage, use, or other consumption in this state of, the right to reproduce or copy a digital product in order for copies of the digital product to be distributed for consideration to third parties, even if a copy of the digital product is transferred concurrently with the granting of that right. Any tangible storage media on which the digital product is transferred is merely incidental. (b) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 15. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)
  161. 6362.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from sales or leases, and storage, use, or other consumption in this state, of master tapes or master records embodying sound are exempt from this part’s taxes, with a carve-out for certain taxable amounts paid for tangible elements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6362.5. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease of, and the storage, use, or other consumption in this state of, master tapes or master records embodying sound, except amounts subject to the taxes imposed by other provisions of this part paid by a customer in connection with the customer’s production of master tapes or master records to a recording studio for the tangible elements of such master records or master tapes. (b) For purposes of this section: (1) “Master tapes or master records embodying sound” means tapes, records, and other devices utilized by the recording industry in making recordings embodying sound. (2) “Amounts paid for the furnishing of the tangible elements” shall not include any amounts paid for the copyrightable, artistic or intangible elements of such master tapes or master records, whether designated as royalties or otherwise including, but not limited to, services rendered in producing, fabricating, processing, or imprinting tangible personal property or any other services or production expenses in connection therewith which may otherwise be construed as constituting “sale” under Section 6006. (3) “Recording studio” is a place where, by means of mechanical or electronic devices, voices, music, or other sounds are transmitted to tapes, records, or other devices capable of reproducing sound. (Amended by Stats. 1982, Ch. 951, Sec. 1.)
  162. 6362.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain newspaper and periodical-related sales and use tax transactions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6362.7. (a) 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 tangible personal property which becomes an ingredient or component part of any newspaper or periodical that is distributed without charge and regularly issued at average intervals not exceeding three months, and any such newspaper or periodical. (b) 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 tangible personal property which becomes an ingredient or a component part of any periodical regularly issued at average intervals not exceeding three months, and any such periodical, that is sold by subscription and delivered by mail or common carrier. (c) For purposes of this section, “periodical” means any publication that appears at stated intervals at least four times per year, but not more than 60 times per year, each issue of which contains news or information of general interest to the public, or to some particular organization or group of persons. Each issue must bear a relationship to prior or subsequent issues with respect to continuity of literary character or similarity of subject matter, and there must be some connection between the different issues of the series in the nature of the articles appearing in them. Each issue must be sufficiently similar in style and format to make it evident that it is one of a series. The term does not include printed sales messages, shopping guides, or other publications of which the advertising portion, including product publicity, exceeds 90 percent of the printed area of the entire issue in more than one-half of the issues during any 12-month period. (Amended (as added by Stats. 1991, 1st Ex., Ch. 9) by Stats. 1992, Ch. 903, Sec. 1. Effective September 25, 1992. Operative November 1, 1992, by Sec. 5 of Ch. 903.)
  163. 6362.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain newspaper and periodical-related gross receipts and use are exempt from the sales and use taxes in this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6362.8. (a) 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 tangible personal property that becomes an ingredient or component part of any newspaper or periodical regularly issued at average intervals not exceeding three months, or any such newspaper or periodical. (b) This section shall apply only with respect to any of the following: (1) Any newspaper or periodical that is published or purchased by an organization that qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and is distributed to the members of the organization in consideration of payment of the organization’s membership fee, or to the organization’s contributors. (2) Any newspaper or periodical that is published by an organization that qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and does not receive revenue from, or accept, any commercial advertising. (3) Any newspaper or periodical distributed by a nonprofit organization for which both of the following apply: (A) Distribution is to any member of the nonprofit organization in consideration, in whole or in part, of payment of the organization’s membership fee. (B) The amount paid or incurred by the nonprofit organization for the cost of printing the newspaper or periodical is less than 10 percent of the membership fee attributable to the period for which the newspaper or periodical is distributed. (Amended by Stats. 1992, Ch. 903, Sec. 3. Effective September 25, 1992. Operative November 1, 1992, by Sec. 5 of Ch. 903.)
  164. 6363.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain school meal and food-product receipts are exempt from the taxes in this part, with an exception for sales for consumption in places subject to an admission charge.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6363. 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, meals and food products for human consumption furnished or served to the students of a school by public or private schools, school districts, student organizations, parent-teacher associations, and any blind person (as defined in Section 19153 of the Welfare and Institutions Code) operating a restaurant or vending stand in an educational institution under Article 5 (commencing with Section 19625) of Chapter 6 of Part 2 of Division 10 of the Welfare and Institutions Code. The term “food products” as used in this section has the meaning ascribed to it in Section 6359. The exemption provided by this section shall not apply when the meals or food products are sold for consumption within a place, the entrance to which is subject to an admission charge, except for national and state parks and monuments. (Amended by Stats. 1971, Ch. 1741, Sec. 5.)
  165. 6363.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from sales, storage, use, or other consumption of menstrual hygiene products are exempt from the taxes imposed by this part on and after January 1, 2020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6363.10. (a) On and after January 1, 2020, 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, menstrual hygiene products. (b) For purposes of this section, “menstrual hygiene products” shall only include the following: (1) Tampons. (2) Sanitary napkins primarily designed and labeled for menstrual hygiene use. (3) Menstrual sponges. (4) Menstrual cups. (Amended by Stats. 2021, Ch. 82, Sec. 3. (AB 150) Effective July 16, 2021.)
  166. 6363.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain sales and related use/storage consumption of tangible personal property sold at qualifying nonprofit auctions are exempt from the taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6363.2. 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, tangible personal property that is sold to a successful bidder at an auction that is conducted by, or affiliated with, a nonprofit organization, if the purpose of that auction is to obtain revenue for the funding of a shelter for homeless individuals and families and those revenues obtained are actually expended for that purpose. For purposes of this section, “nonprofit organization” means an organization that is exempt from taxation under Section 23701d. This section shall not apply to any sale at an auction that is conducted more than once during any 12-month period. (Added by Stats. 1994, Ch. 855, Sec. 1. Effective September 27, 1994. Operative January 1, 1995, by Sec. 3 of Ch. 855.)
  167. 6363.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain used goods sold by qualifying nonprofit thrift stores are exempt from these sales and use taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6363.3. (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, used pieces of clothing, household items, or other retail items sold by thrift stores operated by a nonprofit organization if the purpose of that thrift store is to obtain revenue for the funding of medical, hospice, or social services to chronically ill individuals, and at least 75 percent of the net income derived from operations of the thrift store are actually expended for the purpose of providing medical, hospice, or social services to the chronically ill. (b) For purposes of this section, “nonprofit organization” means an organization that provides medical, hospice, or social services to individuals with a chronic, life-threatening illness, as defined in subdivision (c) of Section 1568.01 of the Health and Safety Code, and is exempt from taxation under Section 23701d. (c) This section shall remain in effect only until January 1, 2029, and as of that date is repealed. (Amended by Stats. 2018, Ch. 741, Sec. 1. (SB 1484) Effective September 23, 2018. Repealed as of January 1, 2029, by its own provisions.)
  168. 6363.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain sales and related use of tangible personal property sold by qualifying thrift stores on military installations are exempt from the taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6363.4. (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, tangible personal property sold by a thrift store located on a military installation and operated by a designated entity that, in partnership with the United States Department of Defense, provides financial, educational, and other assistance to members of the Armed Forces of the United States, eligible family members, and survivors that are in need. (b) For purposes of this section, “designated entity” means a military welfare society described in Section 1033 of Chapter 53 of Part II of Subtitle A of Title 10 of the United States Code. (Amended by Stats. 2022, Ch. 225, Sec. 1. (SB 1041) Effective August 29, 2022.)
  169. 6363.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Meals and food products sold, stored, used, or consumed in California by a religious organization at its gathering are exempt from the taxes in this part if the activity is to raise revenue for the organization’s functions and the proceeds are actually used for those functions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6363.5. 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, meals and food products for human consumption furnished or served by any religious organization at a social or other gathering conducted by it or under its auspices, if the purpose in furnishing or serving the meals and food products is to obtain revenue for the functions and activities of the organization and the revenue obtained from furnishing or serving the meals and food products is actually used in carrying on such functions and activities. For the purposes of this section, “religious organization” means any organization the property of which is exempt from taxation pursuant to subdivision (f) of Section 3 of Article XIII of the State Constitution. (Amended by Stats. 1976, Ch. 1079.)
  170. 6363.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from meals and food products served to residents or patients of certain listed facilities are exempt from the taxes in this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6363.6. 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, meals and food products for human consumption furnished or served to and consumed by residents or patients of the following: (a) A health facility, as defined in Section 1250 of the Health and Safety Code, that holds the license required pursuant to Section 1253, or is exempt from the license requirement pursuant to subdivision (a) of Section 1270, or is operated by the United States. (b) A community care facility, as defined in Section 1502 of the Health and Safety Code, that holds the license required by Section 1508, or is a residential facility selected by a licensee pursuant to Section 1506 and exclusively used for the reception and care of persons placed by the licensee, or is exempt from the license requirement pursuant to subdivision (f) of Section 1505, or is operated by the United States. (c) A residential care facility for the elderly, as defined in Section 1569.2 of the Health and Safety Code, that holds the license required by Section 1569.10 of the Health and Safety Code or is exempt from the license requirements pursuant to Section 1569.145 of the Health and Safety Code, or is operated by the United States. (d) Any house or institution supplying board and room for a flat monthly rate and serving as a principal residence exclusively for persons 62 years of age or older, and any housing that primarily serves older persons and that is financed by state or federal programs. (e) An alcoholism recovery facility, as defined in Section 11834.02 of the Health and Safety Code, that holds the license required by Section 11834.30 of the Health and Safety Code. This subdivision shall apply to meals served by the facility on or after January 1, 1985. (f) A drug abuse recovery or treatment facility, as defined in Section 11834.02 of the Health and Safety Code, that holds the license required by Section 11834.30 of the Health and Safety Code. (Amended by Stats. 1995, Ch. 91, Sec. 154. Effective January 1, 1996.)
  171. 6363.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Taxes under this part do not apply to gross receipts from meals delivered in California to homebound elderly or disabled persons by a nonprofit volunteer home delivery meal provider.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6363.7. 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, meals that are delivered to homebound elderly or disabled persons by a nonprofit volunteer home delivery meal provider. (Added by Stats. 1995, Ch. 240, Sec. 1. Effective August 1, 1995.)
  172. 6363.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain meal sales and related use are exempt from this part’s taxes when a nonprofit veteran’s organization serves them at its gathering and uses the revenue for its functions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6363.8. 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, meals and food products for human consumption that are furnished or served by any nonprofit veteran’s organization at a social or other gathering conducted by it or under its auspices, if the purpose in furnishing or serving the meals and food products is to obtain revenue for the functions and activities of the organization and the revenue obtained from furnishing or serving the meals and food products is actually used in carrying on those functions and activities. (Added by Stats. 2003, Ch. 721, Sec. 1. Effective October 9, 2003. Operative April 1, 2004, by Sec. 3 of Ch. 721.)
  173. 6363.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from certain diaper sales, and related storage, use, or consumption, are exempt from the taxes imposed by this part starting January 1, 2020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6363.9. On and after January 1, 2020, 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, diapers designed, manufactured, processed, fabricated, or packaged for use by infants, toddlers, and children. (Amended by Stats. 2021, Ch. 82, Sec. 2. (AB 150) Effective July 16, 2021.)
  174. 6364.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain container-related gross receipts from the taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6364. 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: (a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container. (b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this part. (c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling. (d) Containers, when sold or leased without the contents to persons who place food products for human consumption in the container for shipment, provided the food products will be sold, whether in the same container or not, and whether the food products are remanufactured or repackaged prior to sale. (e) For purposes of this section, “returnable containers” means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are “nonreturnable containers.” (Amended by Stats. 1999, Ch. 758, Sec. 2. Effective October 10, 1999. Operative April 1, 2000, by Sec. 4 of Ch. 758.)
  175. 6364.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain containers used for collecting or storing specified blood products are exempt from the taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6364.5. (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, any container used to collect or store human whole blood, plasma, blood products, or blood derivatives that are exempt from taxation pursuant to Section 33, including, but not limited to, blood collection units and blood pack units. (b) For purposes of this section, “blood collection units” and “blood pack units” include all items that form an integral, interconnected package that, when sold to plasmapheresis centers and blood banks, are used to collect blood or blood components, which are then sold together with the bags and tubing in which they are contained. Blood pack units consist of a plastic bag or bags, tubing, and a needle. Blood collection units are either a manual system that includes a needle, multiple bags, a bag containing saline solution, tubing, filters, grommets, and a pooling bag or an automated system that consists of a needle, a bag of anticoagulant, tubing, a plastic bowl containing a stainless steel centrifuge and a pooling bag. Blood collection units and blood pack units also include plastic bags and tubing sold to plasmapheresis centers when those centers use them to collect blood plasma or platelets and then sell the plasma or platelets together with the bags and tubing in which they are contained. (Added by Stats. 1997, Ch. 773, Sec. 1. Effective October 8, 1997. Operative April 1, 1998, by Sec. 3 of Ch. 773.)
  176. 6365.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain original works of art from sales and use tax when bought, leased, or donated for qualifying public or nonprofit museum-related uses, and it requires claimants to keep supporting records.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6365. (a) 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, original works of art, which are: (1) Purchased by this state or any city, county, city and county, or other local governmental entity; (2) Purchased by any nonprofit organization operating any public museum for, and pursuant to contract with, any such governmental entity; (3) Purchased by any nonprofit organization which has qualified for exemption pursuant to Section 23701d for one or more museums regularly open to the public not less than 20 hours per week for not less than 35 weeks of the calendar year and operated by the purchaser of such art or operated by another nonprofit organization which has qualified for exemption pursuant to Section 23701d; (4) Purchased for donation and actually donated by delivery by the retailer pursuant to the instructions of the buyer to any such governmental entity, or nonprofit organization, and evidenced by a written transfer of title from the buyer to such governmental entity or nonprofitorganization; or (5) Leased from one nonprofit organization to another nonprofit organization for 35 years or more, if both the lessor and lessee are nonprofit organizations as defined in either paragraph (2) or (3). (b) The exemption provided by this section shall apply only to works of art purchased to become part of the permanent collection of any of the following: (1) A museum. (2) A nonprofit corporation which has qualified for exemption pursuant to Section 23701d; regularly loans not less than 85 percent of the value of its collection of works of art to one or more museums; and is required by its articles of incorporation to loan its works of art and is otherwise prohibited by its articles from making any private use of its works of art; provided, that the work of art for which the exemption is claimed pursuant to this section shall actually be placed on display at one or more museums in California for not less than 24 months during the three-year period commencing from the date of purchase. (3) Any city, county, city and county, or other local governmental entity and this state which purchases, commissions, or leases from any such governmental entity public art for display to the public in buildings, parks, plazas, or other public places. These areas shall be open to the public not less than 20 hours per week for not less than 35 weeks of the calendar year. (c) For purposes of this section, “work of art” means a work of visual art, including, but not limited to, a drawing, painting, mural, fresco, sculpture, mosaic, film, or photograph, a work of calligraphy, a work of graphic art (including, but not limited to, an etching, lithograph, offset print, silk screen, or a work of graphic art of like nature), crafts (including, but not limited to, crafts in clay, textile, fiber, wood, metal, plastic, glass, costume, dress, clothing, personal adornment, and like materials), or mixed media (including, but not limited to, a collage, assemblage, or any combination of the foregoing art media). (d) For purposes of this section, a “museum” shall only include: (1) A museum which has a significant portion of its space open to the public without charge; (2) A museum open to the public without charge for not less than six hours during any month the museum is open to the public; or (3) A museum which is open to a segment of the student or adult population without charge. (e) For the purposes of this section, “permanent collection” as it applies to leases of original works of art, means a collection with a lease term of 35 years or more. (f) Any public entity or nonprofit organization claiming an exemption pursuant to this section shall maintain records, in such forms as prescribed by the board, sufficient to substantiate its claim. Such records shall include, but not be limited to, the date of purchase, the purchase price, the date the property was first brought into this state, and the dates and locations the work of art was on display at a museum. (Amended by Stats. 2006, Ch. 281, Sec. 1. Effective September 14, 2006. Operative January 1, 2007, by Sec. 3 of Ch. 281.)
  177. 6366.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain aircraft, ground control stations, and related repair parts and labor from sales and use taxes, and sets a presumption about common-carrier use based on receipts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6366. (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, the following: (1) Aircraft sold to any person using the aircraft as a common carrier of persons or property under authority of the laws of this state, of the United States, or of any foreign government, or sold to any foreign government for use by that government outside of this state, or sold to any person who is not a resident of this state and who will not use that aircraft in this state otherwise than in the removal of the aircraft from this state. (2) (A) A ground control station sold to any foreign government for use by that government outside of this state or sold to any person who is not a resident of this state and who will not use that ground control station in this state otherwise than in the removal of the ground control station from this state. (B) A “ground control station” means a portable facility used to operate aircraft in the air without a pilot on board. The term includes controls, video equipment, computers, generators, and communications equipment, sold as an integral part of the station, and antennas used to control the aircraft. The term does not include trucks, tractor-trailers, or other devices solely used to transport the station. (3) Tangible personal property that is purchased on or after October 1, 1996, and becomes a component part of any aircraft described in paragraph (1), as a result of the maintenance, repair, overhaul, or improvement of that aircraft in compliance with Federal Aviation Administration requirements, and any charges made for labor and services rendered with respect to that maintenance, repair, overhaul, or improvement. (b) With respect to aircraft sold on or after January 1, 1997, it shall be presumed that a person is not engaged in business as a common carrier if the person’s yearly gross receipts from the use of the aircraft as a common carrier do not exceed 20 percent of the purchase cost of the aircraft to him or her, or fifty thousand dollars ($50,000), whichever is less. This presumption may be rebutted by contrary evidence satisfactory to the board showing that the person is engaged in business as a common carrier. In no event shall “gross receipts” include compensation by the person or related parties for use of the aircraft as a common carrier. (Amended by Stats. 2000, Ch. 923, Sec. 2. Effective January 1, 2001.)
  178. 6366.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain aircraft-related sales and use transactions are exempt from the taxes imposed by this part, if the aircraft is leased or leased for the purpose of leasing under the listed conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6366.1. (a) 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 aircraft which are leased, or are sold to persons for the purpose of leasing, to lessees using such aircraft as common carriers of persons or property under authority of the laws of this state, of the United States or any foreign government, or to any foreign government as lessees for use by such government outside the state, or to persons as lessees who are not residents of this state and who will not use such aircraft in this state otherwise than in the removal of such aircraft from this state. (b) 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 tangible personal property sold to an aircraft manufacturer and incorporated into aircraft to be leased by the manufacturer under conditions set forth in subdivision (a) of this section. (c) With respect to aircraft leased, or sold for the purpose of leasing, on or after January 1, 1997, it shall be presumed that the aircraft is not regularly used in the business of transporting for hire property or persons if the lessor’s yearly gross receipts from the lease of that aircraft to persons using the aircraft as common carriers of property or persons do not exceed 20 percent of the cost of the aircraft to the lessor, or fifty thousand dollars ($50,000), whichever is less. This presumption may be rebutted by contrary evidence satisfactory to the board showing that the aircraft is regularly used as a common carrier of property or persons. In no event shall “gross receipts” include compensation by the lessor or related parties for use of the aircraft as a common carrier. (Amended by Stats. 2000, Ch. 923, Sec. 3. Effective January 1, 2001.)
  179. 6366.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A qualifying new motor vehicle sale is exempt from the taxes in this part if the buyer is a foreign-country resident, buys through an authorized foreign dealer before arriving in the United States, gets an in-transit permit, and the retailer exports the vehicle before the permit expires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6366.2. (a) 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 any new motor vehicle sold to a purchaser who is a resident of a foreign country and who arranges for the purchase through an authorized vehicle dealer in the foreign country prior to arriving in the United States, if the following conditions are met: (1) The purchaser is issued an in-transit permit pursuant to Section 6700.1 of the Vehicle Code. (2) Prior to the expiration of the in-transit permit issued to the purchaser, the retailer ships or drives the motor vehicle to a point outside the United States by means of facilities operated by the retailer, or by delivery to a carrier, customs broker or forwarding agent for shipment to that point. (b) For purposes of this section, “carrier” means a person or firm engaged in the business of transporting for compensation tangible personal property owned by other persons, and includes both common and contract carriers. “Forwarding agent” means a person or firm engaged in the business of preparing property for shipment or arranging for its shipment. (Added by Stats. 1989, Ch. 762, Sec. 2. Effective September 25, 1989. Operative January 1, 1990, by Sec. 6 of Ch. 762.)
  180. 6366.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Some museum-related purchases of tangible personal property are exempt from the sales and use taxes covered by this part if the property replaces calamity-destroyed property, is used only for display in the museum, and is bought within three years of the calamity.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6366.3. (a) 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 tangible personal property purchased by the state or any local government entity as part of a public art collection which shall be considered a museum pursuant to paragraph (4) of subdivision (d) or a nonprofit museum regularly open to the public which is operated by or for a local or state government entity, or operated by a nonprofit organization which has qualified for exemption pursuant to Section 23701d, provided: (1) The property is purchased to replace property which has been physically destroyed by fire, flood, earthquake, or other calamity; (2) The property is purchased and used exclusively for display purposes within such museum; and (3) The property is purchased within three years from the date the calamity occurred. (b) The aggregate amount of the exemption provided by this section shall not exceed the value of the property destroyed on the date the calamity occurred. (c) The exemption provided by this section extends only to items which have value as museum pieces and does not extend to display cases, shelving, lamps, lighting fixtures, or other items of tangible personal property utilized in the operation of a museum. (d) For purposes of this section, a “museum” shall only include: (1) A museum which has a significant portion of its space open to the public without charge; or (2) A museum open to the public without charge for not less than six hours during any month the museum is open to the public; or (3) A museum which is open to a segment of the student or adult population without charge; or (4) A public art collection if that art work is on display in a space which is open to the public without charge. (Amended by Stats. 1987, Ch. 1266, Sec. 2. Effective September 28, 1987. Operative January 1, 1988, by Sec. 4 of Ch. 1266.)
  181. 6366.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain museums are exempt from the sales and use taxes on qualifying tangible personal property bought for display in the museum.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6366.4. (a) 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, tangible personal property purchased by a nonprofit museum regularly open to the public that is operated by or for a local or state government entity, or operated by a nonprofit organization which has qualified for exemption pursuant to Section 23701d, provided the property is purchased and used exclusively for display purposes within the museum. (b) The exemption provided by this section extends only to items that have value as museum pieces and does not extend to display cases, shelving, lamps, lighting fixtures, or other items of tangible personal property utilized in the operation of a museum. However, the exemption does include sprung instant structures used as temporary exhibit housing. (c) For purposes of this section, a “museum” includes only any of the following: (1) A museum that has a significant portion of its space open to the public without charge. (2) A museum open to the public without charge for not less than six hours during any month the museum is open to the public. (3) A museum that is open to a segment of the student or adult population without charge. (d) This section applies only to the San Diego Air & Space Museum and the California Science Center. (Amended by Stats. 2017, Ch. 561, Sec. 226. (AB 1516) Effective January 1, 2018.)
  182. 6366.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from certain sales and related storage, use, or consumption of endangered or threatened species are exempt from these taxes if both buyer and seller are nonprofit zoological societies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6366.5. 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, endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50 if both the seller and the purchaser are nonprofit zoological societies as defined in subdivision (c) of Section 6010.50. (Amended by Stats. 1994, Ch. 771, Sec. 3. Effective September 26, 1994. Operative January 1, 1995, by Sec. 5 of Ch. 771.)
  183. 6367.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain occasional sales of tangible personal property are exempt from the taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6367. There are exempted from the taxes imposed by this part the gross receipts from occasional sales of tangible personal property and the storage, use, or other consumption in this state of tangible personal property, the transfer of which to the purchaser is an occasional sale. This exemption does not apply to the gross receipts from the sale of, or to the storage, use, or other consumption in this state of, a mobilehome or commercial coach required to be annually registered under the Health and Safety Code, a vessel or aircraft, as defined in Article 1 (commencing with Section 6271) of Chapter 3.5 of this part, or a vehicle required to be registered under the Vehicle Code or a vehicle required to be identified under Division 16.5 (commencing with Section 38000) of the Vehicle Code or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code. This section shall not preclude the exemption afforded under Section 6281. (Amended by Stats. 2000, Ch. 861, Sec. 6.4. Effective September 29, 2000. Operative December 31, 2001, pursuant to Sec. 67 of Ch. 861.)
  184. 6368.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain watercraft-related sales, storage, use, and related labor or services from the sales and use taxes in this part if specified use conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6368. (a) 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 watercraft and any sales of tangible personal property becoming a component part of that watercraft in the course of constructing, repairing, cleaning, altering, or improving the same, and charges made for labor and services rendered in respect to that constructing, repairing, cleaning, altering, or improving, if any of the following conditions are met: (1) The watercraft is for use in interstate or foreign commerce involving the transportation of property or persons for hire. (2) The watercraft is for use in commercial deep sea fishing operations outside the territorial waters of this state by persons who are regularly engaged in commercial deep sea fishing. (3) The watercraft is functionally used 80 percent or more of the time in the transporting for hire of property or persons to vessels or offshore drilling platforms located outside the territorial waters of this state. (b) For purposes of this section, it shall be rebuttably presumed that a person is not regularly engaged in the business of commercial deep sea fishing if the person has gross receipts from commercial fishing operations of less than twenty thousand dollars ($20,000) a year. (c) For purposes of this section, it shall be rebuttably presumed that the watercraft is not regularly used in interstate or foreign commerce involving the transportation for hire of property or persons, if the yearly gross receipts of the person using that watercraft in the transportation of property or persons do not exceed 10 percent of the cost of that watercraft to him or her, or twenty-five thousand dollars ($25,000), whichever is less. (Amended by Stats. 1991, Ch. 236, Sec. 3.5. Effective July 29, 1991.)
  185. 6368.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain watercraft-related sales, leases, storage, use, and related labor are exempt from the taxes in this part if specified use conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6368.1. (a) 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 watercraft which are leased, or are sold to persons for the purpose of leasing, and any sales of tangible personal property becoming a component part of such watercraft in the course of constructing, repairing, cleaning, altering, or improving the same, and charges made for labor and services rendered in respect to such constructing, repairing, cleaning, altering, or improving, if any of the following conditions are met: (1) The lessee uses the watercraft in interstate and foreign commerce involving the transportation of property or persons for hire. (2) The watercraft is for use in commercial deep sea fishing operations outside the territorial waters of this state by persons who are regularly engaged in commercial deep sea fishing. (3) The lessee functionally uses the watercraft 80 percent or more of the time in the transporting for hire of property or persons to vessels or offshore drilling platforms located outside the territorial waters of this state. (b) For purposes of this section, it shall be rebuttably presumed that a person is not regularly engaged in the business of commercial deep sea fishing if the person has gross receipts from commercial fishing operations of less than twenty thousand dollars ($20,000) a year. (c) For purposes of this section, it shall be rebuttably presumed that the watercraft is not regularly used in the business of transporting for hire property or persons, if the yearly gross receipts of the lessor from the lease of that watercraft to persons using that watercraft in the transportation of property or persons do not exceed 10 percent of the cost of that watercraft to the lessor, or twenty-five thousand dollars ($25,000), whichever is less. (Amended by Stats. 1991, Ch. 236, Sec. 4. Effective July 29, 1991.)
  186. 6368.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts qualifying Clean Cars 4 All vehicle sales and related use/storage/consumption from the taxes imposed by this part, starting January 1, 2023, with specific local-tax exclusions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6368.2. (a) On or after January 1, 2023, 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, a qualified motor vehicle sold to a qualified buyer. (b) For purposes of this section, all of the following definitions apply: (1) “Qualified motor vehicle” means a vehicle for which a grant letter is awarded to the qualified buyer under the Clean Cars 4 All Program established by Section 44124.5 of the Health and Safety Code. (2) “Qualified buyer” means an individual to whom an award letter or other approval documentation was issued by any entity implementing the Clean Cars 4 All Program indicating that their application was approved for a grant under the Clean Cars 4 All Program. (c) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws. (2) Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2 or 6201.2, pursuant to Section 35 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15. (d) For the purposes of complying with Section 41, the Legislature finds and declares all of the following: (1) The specific goal, purpose, and objective that the exemption will achieve is to increase the number of low-income California drivers participating in the Clean Cars 4 All Program and to encourage those drivers to scrap their older, high-polluting car and replace it with a zero- or near-zero emission vehicle. (2) Detailed performance indicators measure whether the exemption meets the goal, purpose, and objective described in paragraph (1) are the following: (A) The number of taxpayers exempting the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, a qualified motor vehicle sold to a qualified buyer under the Clean Cars 4 All Program pursuant to this section. (B) The total dollar amount of moneys exempted under this section. (C) The total number of qualified buyers in each tax bracket for whom a taxpayer claimed an exemption under this section. (3) On or before March 1, 2024, and annually thereafter, the California Department of Tax and Fee Administration shall analyze the performance indicators in paragraph (2) and shall report its findings, in compliance with Section 9795 of the Government Code, to the Legislature. (e) This section shall remain in effect only until January 1, 2028, and as of that date is repealed. (Added by Stats. 2022, Ch. 375, Sec. 5. (SB 1382) Effective January 1, 2023. Repealed as of January 1, 2028, by its own provisions.)
  187. 6368.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from sales of rail freight cars, and their storage, use, or other consumption in California, are exempt from the taxes imposed by this part when the cars are for interstate or foreign commerce.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6368.5. 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. (Added by Stats. 1963, Ch. 749.)
  188. 6368.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from certain passenger transportation vehicle sales or leases to the Department of Transportation are exempt from the taxes in this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6368.7. There are exempted from the taxes imposed by this part, the gross receipts from the sale and the storage, use, or other consumption of passenger transportation vehicles, including, but not limited to, rail passenger cars, locomotives, other rail vehicles, bus and van fleets, and ferryboats, sold or leased to the Department of Transportation by a person who received title to the property from the Department of Transportation pursuant to Article 4 (commencing with Section 14060) of Chapter 1 of Part 5 of Division 3 of Title 2 of the Government Code. (Added by Stats. 1984, Ch. 1510, Sec. 3. Effective September 28, 1984.)
  189. 6368.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section exempts certain gross receipts and related use/storage/consumption of qualified equipment bought by a qualified person at the end of a lease or sublease using a purchase option, if the listed conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6368.9. (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, qualified equipment purchased by a qualified person at the end of the term of a lease or sublease of qualified equipment pursuant to any exercise of a purchase option under the lease or sublease, provided the following conditions are satisfied: (1) As of the date the lease or sublease was entered into, the qualified person and qualified equipment were otherwise eligible for exemption under Section 6368.8, as that section read on that same date. (2) The lease or sublease was entered into before the repeal date of Section 6368.8. (b) For purposes of this section, “qualified equipment” and “qualified person” have the same meanings as defined in Section 6368.8, as that section read on the date the lease or sublease was entered into. (c) This section shall only become operative if Section 6368.8 is repealed and, in that event, shall become operative on the date that section is repealed. (Added by Stats. 2003, Ch. 597, Sec. 2. Effective September 29, 2003. Adding action operative January 1, 2004, by Sec. 4 of Ch. 597. Section operative January 1, 2009 (repeal date of Section 6368.8), by its own provisions.)
  190. 6369.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain medicines are exempt from this part’s sales and use taxes, including specified sales, storage, use, and consumption in California.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6369. (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, medicines: (1) Prescribed for the treatment of a human being by a person authorized to prescribe the medicines, and dispensed on prescription filled by a registered pharmacist in accordance with law. (2) Furnished by a licensed physician and surgeon, dentist, or podiatrist to his or her own patient for treatment of the patient. (3) Furnished by a health facility for treatment of any person pursuant to the order of a licensed physician and surgeon, dentist, or podiatrist. (4) Sold to a licensed physician and surgeon, podiatrist, dentist, or health facility for the treatment of a human being. (5) Sold to this state or any political subdivision or municipal corporation thereof, for use in the treatment of a human being; or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation thereof. (6) Furnished without charge by a pharmaceutical manufacturer or distributor to a licensed physician, surgeon, dentist, podiatrist, or health facility for the treatment of a human being, or furnished by a pharmaceutical manufacturer or distributor without charge to an institution of higher education for instruction or research, provided that the exemption provided in this paragraph is limited to medicines of a type that can be dispensed only (A) for the treatment of a human being and (B) pursuant to prescriptions issued by persons authorized to prescribe medicines. The exemption provided in this paragraph shall include the materials used to package, and the constituent elements and ingredients used to produce, the medicines described in this paragraph and is intended to preclude any imposition of tax pursuant to Section 6094 or 6095 with respect to those materials, elements, and ingredients. (b) “Medicines” as used in this section, means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment, or prevention of disease and commonly recognized as a substance or preparation intended for that use. However, “medicines” does not include any of the following: (1) Any auditory, prosthetic, ophthalmic, or ocular device or appliance. (2) Articles that are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments, apparatus, contrivances, appliances, devices, or other mechanical, electronic, optical, or physical equipment or article or the component parts and accessories thereof. (3) Any alcoholic beverage the manufacture, sale, purchase, possession, or transportation of which is licensed and regulated by the Alcoholic Beverage Control Act (Division 9 (commencing with Section 23000) of the Business and Professions Code). (c) Notwithstanding subdivision (b), “medicines” as used in this section means and includes any of the following: (1) Sutures, whether or not permanently implanted. (2) Bone screws, bone pins, pacemakers, and other articles, other than dentures, permanently implanted in the human body to assist the functioning of any natural organ, artery, vein, or limb and which remain or dissolve in the body. (3) (A) Orthotic devices, other than orthodontic devices, designed to be worn on the person of the user as a brace, support, or correction for the body structure, and replacement parts for these devices. However, orthopedic shoes and supportive devices for the foot are not exempt unless they are custom-made biomechanical foot orthoses or are an integral part of a leg brace or artificial leg. (B) For purposes of this paragraph, “custom-made biomechanical foot orthoses” means an individually prescribed foot orthosis which is custom fabricated over a neutral or near neutral subtalar joint with a pronated midtarsal joint position positive plaster model of the patient’s foot, which model, when the cast is modified to support the osseous position of the forefoot in relationship to the rearfoot, embodies the angular osseous relationships of the anterior and posterior portions of the foot. (4) Prosthetic devices, and replacement parts for those devices, designed to be worn on or in the person of the user to replace or assist the functioning of a natural part of the human body, other than auditory, ophthalmic, and ocular devices or appliances, and other than dentures, removable or fixed bridges, crowns, caps, inlays, artificial teeth, and other dental prosthetic materials and devices. (5) Artificial limbs and eyes, or their replacement parts, for human beings. (6) Programmable drug infusion devices to be worn on or implanted in the human body. (d) “Health facility” as used in this section has the meaning ascribed to it in Section 1250 of the Health and Safety Code, and also includes any “clinic” as defined in Section 1200 of the Health and Safety Code. (e) Insulin and insulin syringes furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on prescription within the meaning of this section. (f) Orthotic and prosthetic devices, and replacement parts for these devices, furnished pursuant to the written order of a physician or podiatrist, shall be deemed to be dispensed on prescription within the meaning of paragraph (1) of subdivision (a), whether or not the devices are furnished by a registered pharmacist. (g) Mammary prostheses, and any appliances and related supplies necessary as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste, shall be deemed to be dispensed on prescription within the meaning of this section. (Amended by Stats. 2001, Ch. 706, Sec. 1. Effective October 11, 2001. Operative April 1, 2002, by Sec. 4 of Ch. 706.)
  191. 6369.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Gross receipts from sales, storage, use, or other consumption in California of qualifying hemodialysis products are exempt from the taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6369.1. There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use or other consumption, in this state of hemodialysis products supplied to a patient on order of a licensed physician and surgeon pursuant to Section 4050.7 or 4227 of the Business and Professions Code and which constitute medicines as defined in Section 6369. (Added by Stats. 1972, Ch. 1336.)
  192. 6369.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    This section exempts certain sales and related use of wheelchairs, crutches, canes, quad canes, white canes used by the legally blind, walkers, and replacement parts when sold for an individual’s personal use as directed by a physician.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6369.2. 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 wheelchairs, crutches, canes, quad canes, white canes used by the legally blind, and walkers, and replacement parts for these devices, when sold to an individual for the personal use of that individual as directed by a physician. (Amended by Stats. 1992, Ch. 622, Sec. 1. Effective September 14, 1992. Operative January 1, 1993, by Sec. 3 of Ch. 622.)
  193. 6369.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain sales and use tax receipts are exempt when items or materials are used to modify a vehicle for physically handicapped persons.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6369.4. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of items and materials when used to modify a vehicle for physically handicapped persons. (b) In the case of the sale of a modified vehicle described in subdivision (a) to a disabled person who is eligible to be issued a distinguishing license plate or placard for parking purposes pursuant to Section 22511.5 of the Vehicle Code, there are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption attributable to that portion of the vehicle which has been modified for physically handicapped persons. (c) For purposes of this section, on and after July 1, 2020, and before July 1, 2030, “physically handicapped persons” shall include eligible persons with a severe burn injury, as those terms are defined in Section 3901(1) of Title 38 of the United States Code. (Amended by Stats. 2019, Ch. 317, Sec. 1. (AB 1257) Effective September 20, 2019.)
  194. 6369.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    Gross receipts from certain medical oxygen delivery systems are exempt from the taxes in this part when sold, leased, or rented to an individual for that person’s personal use as directed by a physician.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6369.5. There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of any medical oxygen delivery system, including, but not limited to, liquid oxygen containers, high pressure cylinders, and regulators, when sold, leased, or rented to an individual for the personal use of that individual as directed by a physician. (Amended by Stats. 1984, Ch. 1450, Sec. 1. Effective September 26, 1984.)
  195. 6369.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    Some sales and use tax receipts for medicinal cannabis and medicinal cannabis products are exempt when the buyer provides the seller with the required ID documents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6369.6. (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 Section 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 Section 11362.7 of the Health and Safety Code. (Added by Stats. 2022, Ch. 56, Sec. 12. (AB 195) Effective June 30, 2022.)
  196. 6369.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    This section exempts certain building materials and supplies used to construct a qualified facility, if the purchase and use meet the stated timing and certificate requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6369.7. (a) On and after January 1, 2019, and before January 1, 2025, 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, building materials and supplies purchased by a qualified person for use by that qualified person in the construction of a qualified facility. (b) For the purposes of this section, the following definitions apply: (1) (A) “Building materials and supplies” includes any machinery, equipment, materials, accessories, appliances, contrivances, furniture, fixtures, and all technical equipment or other tangible personal property of any other nature or description that meet all of the following: (i) Are necessary to construct and equip a qualified facility. (ii) Become part of the completed facility. (iii) Are transferred to the United States Department of Defense or the United States Department of Veterans Affairs as a gift described in paragraph (3). (B) “Building materials and supplies” shall not include any tools or construction equipment other than those specified in subparagraph (A) that a qualified person uses in construction activities, specifically including construction of a qualified facility. (2) “Qualified facility” means either of the following: (A) A medical facility, or a temporary residential facility for families of patients receiving care, including either or both inpatient and outpatient care, at a medical facility, located on a United States military base in California. (B) A United States Department of Veterans Affairs medical center, or a temporary residential facility for families of patients receiving care at or as part of a United States Department of Veterans Affairs medical center, located in California. (3) “Qualified nonprofit organization” means an organization exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code that constructs a qualified facility as a gift to the United States Department of Defense pursuant to Section 2601 of Title 10 of the United States Code or the United States Department of Veterans Affairs pursuant to Section 8301 of Title 38 of the United States Code. (4) “Qualified person” means either or both of the following: (A) A qualified nonprofit organization. (B) A contractor, subcontractor, or builder working under contract with a qualified nonprofit organization to construct a qualified facility. (c) The exemption provided by this section shall only apply to sales and purchases that occur after the date the United States Department of Defense or the United States Department of Veterans Affairs accepts the offer of the qualified nonprofit organization to construct the qualified facility and on or before the date the United States Department of Defense or the United States Department of Veterans Affairs accepts the qualified facility. (d) (1) An exemption shall not be allowed under this section with respect to sales by, or purchases from, a retailer engaged in business in this state or from a retailer that is authorized by the California Department of Tax and Fee Administration, under the rules and regulations as it may prescribe, to collect the tax and that is, for the purposes of this part relating to the use tax, regarded as a retailer engaged in business in this state, unless the purchaser furnishes the retailer with an exemption certificate completed in accordance with any instructions or regulations as the California Department of Tax and Fee Administration may prescribe and the retailer retains a copy of the exemption certificate in its records and furnishes the copy of the exemption certificate to the California Department of Tax and Fee Administration upon request. (2) If a purchaser furnishes the retailer with a copy of an exemption certificate pursuant to paragraph (1), but uses building materials and supplies purchased with the exemption certificate in a manner not qualifying for the exemption, the purchaser is liable for payment of sales tax, with applicable interest, as if the purchaser were a retailer making a retail sale of the building materials and supplies at the time the property is so used, and the cost of the building materials and supplies to the purchaser shall be deemed the gross receipts from that retail sale. (Amended by Stats. 2021, Ch. 432, Sec. 13. (SB 824) Effective January 1, 2022.)
  197. 6370.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    This section treats certain nonprofit school, nursery school, and library support organizations as consumers rather than retailers for the tangible personal property they sell, if profits are used only for the organization’s purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6370. (a) This section applies to each of the following: (1) Nonprofit parent-teacher associations chartered by the California Congress of Parents, Teachers, and Students, Incorporated, and equivalent organizations performing the same type of service for public or private schools and authorized to operate within the school by the governing authority of the school. (2) Nonprofit parent cooperative nursery schools. (3) Nonprofit associations commonly called The Friends of the Library, and equivalent organizations performing auxiliary services to any library district, municipal library, or county library in the state, which are authorized to operate within the library by the governing authority of the library. (b) An organization described in subdivision (a) is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, tangible personal property which it sells, if the profits are used exclusively in furtherance of the purposes of the organization. (c) This section shall not be applicable to the state or any of its political subdivisions. (Amended by Stats. 1987, Ch. 1213, Sec. 1. Effective September 27, 1987. Operative January 1, 1988, by Sec. 3 of Ch. 1213.)
  198. 6370.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    Certain breast pumps, related supplies, breast pump kits, and breast pads are exempt from the taxes imposed by this part for sales, storage, use, or consumption in the state during the stated period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6370.2. (a) On and after April 1, 2024, and before April 1, 2029, 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, all of the following: (1) Breast pumps. (2) Breast pump collection and storage supplies. (3) Breast pump kits. (4) Breast pads. (b) For purposes of this section, all of the following definitions shall apply: (1) (A) “Breast pump” means an electrically or manually controlled pump device designed and marketed to be used to express milk from a human breast during lactation. (B) “Breast pump” includes the electrically or manually controlled pump device and any battery, alternating current (AC) adapter, or other power supply unit packaged and sold with the pump device at the time of sale to power the pump device. (2) (A) “Breast pump collection and storage supplies” means tangible personal property designed or marketed to be used in conjunction with a breast pump to collect milk expressed from a human breast and store collected milk until it is ready for consumption, including, but is not limited to, all of the following: (i) Breast shields and breast shield connectors. (ii) Breast pump tubes and tubing adapters. (iii) Breast pump valves and membranes. (iv) Backflow protectors and backflow protector adaptors. (v) Bottle and bottle caps specific to the operation of the breast pump. (vi) Breast milk storage bags. (vii) Other items that may be useful to initiate, support, or sustain breastfeeding using a breast pump during lactation, that may be sold separately, but are generally sold as part of a breast pump kit. (B) “Breast pump collection and storage supplies” does not include the following items if not sold as part of a breast pump kit prepackaged by the breast pump manufacturer or distributor: (i) Bottles and bottle caps not specific to the operation of the breast pump. (ii) Breast pump travel bags and other similar carrying accessories, including ice packs, labels, and other similar products. (iii) Breast pump cleaning supplies. (iv) Nursing bras, bra pads, breast shells, and other similar products. (v) Creams, ointments, and other similar products that relieve breastfeeding-related symptoms or conditions of the breasts or nipples. (3) “Breast pump kit” means a kit that contains a breast pump and one or more of the following items: (A) Breast pump collection and storage supplies. (B) Other tangible personal property that may be useful to initiate, support, or sustain breastfeeding using a breast pump during lactation, so long as the other tangible personal property sold with the breast pump kit at the time of the sale are less than 10 percent of the total sales price of the breast pump kit. (c) For purposes of complying with Section 41, the Legislature finds and declares the following: (1) The specific goals, purposes, and objectives of this act are: (A) To promote public health by increasing the affordability of, and expanding access to, breast pumps and related supplies. (B) To ease the financial burden placed on families who rely on breast pumps to feed their children. (C) To create parity in taxation between formula and breast pump equipment. (D) To incentivize optimal breastfeeding for the entirety of time recommended by experts. (2) (A) To measure the goals set forth in paragraph (1), the Legislative Analyst’s Office shall review the effectiveness of the exemption and may request information for this purpose from the California Department of Tax and Fee Administration and any other relevant state government entity. (B) On or before July 1, 2027, the Legislative Analyst’s Office shall submit a report, in compliance with Section 9795 of the Government Code, of the review completed pursuant to subparagraph (A) to the Assembly Committee on Revenue and Taxation and the Senate Governance and Finance Committee. The report shall include, but is not limited to, both of the following: (i) A recommendation on whether the exemption should be modified, extended, or allowed to become inoperative. (ii) An assessment on whether more targeted approaches to providing families in need with adequate access to breast pumps and related supplies are available. (d) This section shall remain in effect only until April 1, 2029, and as of that date is repealed. (Added by Stats. 2023, Ch. 833, Sec. 1. (AB 1203) Effective October 13, 2023. Repealed as of April 1, 2029, by its own provisions.)
  199. 6370.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    Certain nonprofit museum-support organizations can sell property at an annual rummage sale without being treated as a retailer if they meet the stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6370.5. (a) This section applies to nonprofit associations and equivalent organizations performing auxiliary services to any city or county museum in the state, which are authorized to operate within the museum by the governing authority of the museum and have held an annual rummage sale for at least five consecutive years immediately preceding the sale referred to in subdivision (b). (b) An organization described in subdivision (a) is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, tangible personal property which it sells at an annual rummage sale; provided, the profits are used exclusively in furtherance of the purposes of the organization. (c) This section shall not be applicable to the state or any of its political subdivisions. (Added by Stats. 1982, Ch. 1168, Sec. 1.)
  200. 6371.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. )

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    Gross receipts from the sale, storage, use, or other consumption of certain medical identification tags are exempt from the taxes imposed by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 4. Exemptions [6351 - 6423] ( Chapter 4 added by Stats. 1941, Ch. 36. ) ## ARTICLE 1. General Exemptions [6351 - 6380] ( Article 1 added by Stats. 1941, Ch. 36. ) ## 6371. (a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, medical identification tags furnished by an organization which is exempted from taxes under Section 23701. (b) For purposes of this section, “medical identification tags” includes any tag worn by a person for the purpose of alerting other persons that the wearer of the tag has a medical disability or allergic reaction to certain treatments. (Amended by Stats. 1993, Ch. 88, Sec. 1. Effective January 1, 1994.)

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