California Revenue and Taxation Code

§ 6363.9

RTC § 6363.9 Effective Jul 16, 2021Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

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.

Legislative history

Amended by Stats. 2021, Ch. 82, Sec. 2. (AB 150) Effective July 16, 2021.