California Revenue and Taxation Code

§ 30102

RTC § 30102 Effective Jan 1, 1993Div. 2 · Part 13 · Ch. 2 · Art. 1

(a)The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following:

(1)United States Army, Air Force, Navy, Marine Corps or Coast Guard exchanges and commissaries and Navy or Coast Guard ships’ stores.

(2)The United States Veterans’ Administration.

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Legislative history

Amended by Stats. 1992, Ch. 1336, Sec. 6. Effective January 1, 1993.