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California Statutes, Title RTC

California/Statutes

← All California coverage

Title RTC, California Rev. & Tax. Code

419 chapters · 7,339 sections in this title.

All chapters in Title RTC7,339 Ch 3, New Construction1,035 Ch 1, Base Year Values952 Ch 4, Assessment Appeals937 Ch 5, Taxpayer Reporting782 Ch 2, Change in Ownership and Purchase767 Ch 6, Allocation of Property Tax Revenue731 Ch 7, Responsibility of Assessor649 Ch 8, Tax Delinquent Vessels292 Ch 9, Disposition of Proceeds167 Ch 3.5, Change in Ownership and New Construc…148 Ch 10, Rights of Purchaser of Tax-Deeded Pr…86 Ch 13, Gain or Loss on Disposition of Property61 Ch 15, Gain or Loss on Disposition of Property58

937 sections·Filtered byTitle RTC✕Ch 4✕

Rev. & Tax. Code § 60113 Section 60113
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“Recreational vehicle” means motor vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the motor vehicle shall not be used in connection with any …
Rev. & Tax. Code § 60114 Section 60114
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“Diesel vendor” means every person who sells diesel fuel in this state and places, or causes to be placed, the diesel fuel into a fuel tank of a qualified motor vehicle and at the time of sale, collects the diesel fuel tax from an interstate user. (Amended by Stats. 1995, Ch. 555…
Rev. & Tax. Code § 6351 Section 6351
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“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.)
Rev. & Tax. Code § 6352 Section 6352
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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 St…

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Rev. & Tax. Code § 6353 Section 6353

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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, br…

Rev. & Tax. Code § 6354 Section 6354

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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,…

Rev. & Tax. Code § 6355 Section 6355

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(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 se…

Rev. & Tax. Code § 6356 Section 6356

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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.)

Rev. & Tax. Code § 6356.5 Section 6356.5

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(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 …

Rev. & Tax. Code § 6356.6 Section 6356.6

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(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…

Rev. & Tax. Code § 6357 Section 6357

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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…

Rev. & Tax. Code § 6357.1 Section 6357.1

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(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 pos…

Rev. & Tax. Code § 6357.3 Section 6357.3

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(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 …

Rev. & Tax. Code § 6357.5 Section 6357.5

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(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 …

Rev. & Tax. Code § 6357.7 Section 6357.7

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(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 provi…

Rev. & Tax. Code § 6358 Section 6358

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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…

Rev. & Tax. Code § 6358.1 Section 6358.1

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(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…

Rev. & Tax. Code § 6358.2 Section 6358.2

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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 ultimate…

Rev. & Tax. Code § 6358.4 Section 6358.4

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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 …

Rev. & Tax. Code § 6358.5 Section 6358.5

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(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 …

Rev. & Tax. Code § 6359 Section 6359

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(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: (…

Rev. & Tax. Code § 6359.1 Section 6359.1

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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 consu…

Rev. & Tax. Code § 6359.2 Section 6359.2

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(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 …

Rev. & Tax. Code § 6359.3 Section 6359.3

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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 …

Rev. & Tax. Code § 6359.4 Section 6359.4

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(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 opera…

Rev. & Tax. Code § 6359.45 Section 6359.45

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(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 vend…

Rev. & Tax. Code § 6359.7 Section 6359.7

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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 transport…

Rev. & Tax. Code § 6359.8 Section 6359.8

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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…

Rev. & Tax. Code § 6360 Section 6360

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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 commemo…

Rev. & Tax. Code § 6360.1 Section 6360.1

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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 k…

Rev. & Tax. Code § 6361 Section 6361

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(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 provi…

Rev. & Tax. Code § 6361.1 Section 6361.1

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(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…

Rev. & Tax. Code § 6361.5 Section 6361.5

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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.…

Rev. & Tax. Code § 6362.3 Section 6362.3

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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…

Rev. & Tax. Code § 6362.4 Section 6362.4

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(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 …

Rev. & Tax. Code § 6362.5 Section 6362.5

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(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…

Rev. & Tax. Code § 6362.7 Section 6362.7

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(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 distribute…

Rev. & Tax. Code § 6362.8 Section 6362.8

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(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…

Rev. & Tax. Code § 6363 Section 6363

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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, sch…

Rev. & Tax. Code § 6363.10 Section 6363.10

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(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 hygien…

Rev. & Tax. Code § 6363.2 Section 6363.2

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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…

Rev. & Tax. Code § 6363.3 Section 6363.3

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(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 nonprofi…

Rev. & Tax. Code § 6363.4 Section 6363.4

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(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 desig…

Rev. & Tax. Code § 6363.5 Section 6363.5

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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 c…

Rev. & Tax. Code § 6363.6 Section 6363.6

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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…

Rev. & Tax. Code § 6363.7 Section 6363.7

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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 pr…

Rev. & Tax. Code § 6363.8 Section 6363.8

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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 o…

Rev. & Tax. Code § 6363.9 Section 6363.9

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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 infan…

Rev. & Tax. Code § 6364 Section 6364

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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 an…

Rev. & Tax. Code § 6364.5 Section 6364.5

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(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 …