reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 6368.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6368.1.

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.)
CA Rev & Tax Code § 6368.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6368.5.

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.)
CA Rev & Tax Code § 6368.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6368.7.

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.)
CA Rev & Tax Code § 6368.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6368.8.

6368.8.  (a) On or after the effective date of the act adding this section, 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 tangible personal property purchased by the City of Santa Monica.(b) For purposes of this section, “qualified tangible personal property” means the 500 bicycles purchased by the City of Santa Monica in calendar year 2015.(c) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.(Added by Stats. 2018, Ch. 397, Sec. 1. (AB 2938) Effective September 14, 2018. Repealed as of January 1, 2025, by its own provisions.)
CA Rev & Tax Code § 6368.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6368.9.

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.)
CA Rev & Tax Code § 6369.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6369.1.

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.)
CA Rev & Tax Code § 6369.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6369.2.

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.)
CA Rev & Tax Code § 6369.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6369.4.

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.)
CA Rev & Tax Code § 6369.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6369.5.

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.)
CA Rev & Tax Code § 6370 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6370.

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.)
CA Rev & Tax Code § 6370.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6370.5.

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.)
CA Rev & Tax Code § 6371 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6371.

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.)
CA Rev & Tax Code § 6373 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6373.

6373.  (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 the gross receipts of which are received in the form of CalFresh benefits acquired by the purchaser pursuant to the federal Food and Nutrition Act of 2008 (Chapter 51 (commencing with Section 2011) of Title 7 of the United States Code), including subsequent amendments thereto.(b) When the gross receipts from a sale of tangible personal property are received partly in the form of cash and partly in the form of CalFresh benefits, the amount of the CalFresh benefits shall be attributed first to gross receipts which would have been subject to the taxes imposed by this part if payment were not received in the form of CalFresh benefits.(c) A retailer shall not add to the sale price of tangible personal property any amount designated as sales tax, use tax, or sales tax reimbursement when the sale is exempt pursuant to this section.(d) In lieu of separately accounting for gross receipts which are exempt pursuant to this section and taking a deduction on sales tax returns for the exact amount of those gross receipts, the board may provide, for the efficient administration of this part, an alternative method that retailers may use to compute the allowable deduction for the total amount of CalFresh benefits redeemed during the period for which the return is filed, provided that method results in a deduction the amount of which is at least equal to 2 percent of the total amount of CalFresh benefits redeemed.(e) This section is repealed on the first day of the first calendar month immediately following the effective date of any federal act which repeals those provisions which prohibit the state from participating in the federal Supplemental Nutrition Assistance Program if sales taxes are imposed within the state on purchases made with CalFresh benefits.(Amended by Stats. 2011, Ch. 227, Sec. 17. (AB 1400) Effective January 1, 2012. Repealed conditionally by its own provisions.)
CA Rev & Tax Code § 6374 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6374.

6374.  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 low-income elderly persons at or below cost by a nonprofit organization or governmental agency under a program funded by this state or the United States for such purposes.(Added by Stats. 1972, Ch. 877.)
CA Rev & Tax Code § 6375 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6375.

6375.  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 made, prepared, assembled, or manufactured by organizations formed and operated for charitable purposes qualifying for the exemption provided by Section 214 known as the “welfare exemption,” which are engaged in the relief of poverty and distress, and make the sales and donations as a matter of assistance to the purchasers and donees.(Amended by Stats. 1989, Ch. 1447, Sec. 1. Effective October 2, 1989. Operative January 1, 1990, by Sec. 3 of Ch. 1447.)
CA Rev & Tax Code § 6375.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6375.5.

6375.5.  (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 in this state of, new children’s clothing that is sold to a nonprofit organization for its distribution without charge to elementary schoolchildren.(b) For purposes of this section, “nonprofit organization” means an organization that meets all of the following requirements:(1) Is organized and operated for charitable purposes.(2) Has exempt status under Section 23701d.(3) Is engaged in the relief of poverty and distress.(4) Distributes new children’s clothing principally as a matter of assistance to recipients in distressed financial conditions.(c) This section shall become operative on January 1, 2014.(Repealed (in Sec. 1) and added by Stats. 2007, Ch. 317, Sec. 2. Effective October 8, 2007. Adding action operative January 1, 2008, by Sec. 4 of Ch. 317. Added section operative January 1, 2014, by its own provisions.)
CA Rev & Tax Code § 6376 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6376.

6376.  (a) From December 1, 1989 to December 31, 1990, there are exempted from 5 percent of the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption in this state of material, fixtures, and supplies if the sale, storage, use or other consumption in this state of the material, fixtures, or supplies are obligated pursuant to an engineering construction project contract or a building construction contract entered into for a fixed price prior to the effective date of this section.(b) From December 1, 1989 to December 31, 1990, inclusive, there is exempted from 5 percent of the taxes imposed by this part, a lease of tangible personal property which is a continuing sale and purchase of that property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the effective date of this section.(c) For the purposes of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the right to terminate the contract or lease upon notice, whether or not that right is exercised.(Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 4. Effective November 7, 1989.)
CA Rev & Tax Code § 6376.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6376.2.

6376.2.  From July 1, 1993, to the date on which the taxes imposed by Sections 6051.6 and 6201.6 cease to be operative, there are exempted from the taxes imposed by this part an amount equal to an amount that is attributable to a 1/2 percent rate of tax with respect to the following:(a) The gross receipts from the sale of, and the storage, use, or other consumption in this state of, the following:(1) Tangible personal property, if the seller is obligated to furnish or the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to July 1, 1993.(2) Materials and fixtures obligated pursuant to an engineering construction contract or a building construction contract entered into for a fixed price prior to July 1, 1993.For purposes of this subdivision, tangible personal property shall not be deemed obligated pursuant to a contract for any period of time for which any party to the contract has the right to terminate the contract upon notice, whether or not the right is exercised.(b) A lease of tangible personal property that is a continuing sale of the property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to July 1, 1993. For purposes of this subdivision, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not that right is exercised.(c) The possession of, or the exercise of, any right or power over tangible personal property pursuant to a lease that is a continuing purchase of the property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease entered into prior to July 1, 1993. For purposes of this subdivision, the storage, use, or other consumption of, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not the right is exercised.(Added by Stats. 1993, Ch. 73, Sec. 5. Effective June 30, 1993.)
CA Rev & Tax Code § 6376.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6376.5.

6376.5.  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 to and consumed by persons 62 years of age or older residing in a condominium and who own equal shares in a common kitchen facility; provided, that the meals and food products are served to such persons on a regular basis.(Added by Stats. 1980, Ch. 645, Sec. 1. Effective July 20, 1980. Operative January 1, 1981, by Sec. 4 of Ch. 645.)
CA Rev & Tax Code § 6379 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6379.

6379.  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 used mobilehome, as defined in Section 18014 of the Health and Safety Code, which is subject to property tax pursuant to Part 13 (commencing with Section 5800) of Division 1, or any used floating home, defined and subject to tax pursuant to Section 229.(Amended by Stats. 1986, Ch. 308, Sec. 14.)
CA Rev & Tax Code § 6379.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 4 - Exemptions|ARTICLE 1 - General Exemptions|Section 6379.5.

6379.5.  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 catalogs, letters, circulars, brochures, and pamphlets consisting substantially of printed sales messages for goods and services printed to the special order of the purchaser and mailed or delivered by the seller, the seller’s agent, or a mailing house, acting as the agent for the purchaser, through the United States Postal Service or by common carrier to any other person at no cost to that person who becomes the owner thereof.(Added by Stats. 1986, Ch. 1515, Sec. 1. Effective September 30, 1986. Operative January 1, 1987, by Sec. 4 of Ch. 1515.)