California Revenue and Taxation Code

§ 6364

RTC § 6364 Effective Oct 10, 1999Div. 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 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 and sell the contents together with the container.

(b)Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this part.

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Legislative history

Amended by Stats. 1999, Ch. 758, Sec. 2. Effective October 10, 1999. Operative April 1, 2000, by Sec. 4 of Ch. 758.