California Revenue and Taxation Code

§ 6352

RTC § 6352Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

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.

Legislative history

Added by Stats. 1941, Ch. 36.