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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 4 - Exemptions
ARTICLE 3 - Exemptions From Use Tax
Section 6403.
Universal Citation: CA Rev & Tax Code § 6403 (2017)
6403.
The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision (c) of Section 6366.4, and uses the donated property exclusively for display purposes within a museum.
(Amended by Stats. 1989, Ch. 1387, Sec. 1. Effective October 2, 1989.)
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