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 6412.
(a) The storage, use, or other consumption in this state of qualified tangible personal property purchased by a qualified service member or a qualified service member’s spouse or registered domestic partner while outside the state and prior to the report date on official orders transferring the qualified service member to this state is exempt from use tax.
(b) For purposes of this section, all of the following shall apply:
(1) “Qualified service member” means a member of the Armed Forces of the United States on active duty, a member of reserve components of the Armed Forces of the United States on active duty, or a member of the National Guard on active duty.
(2) “Qualified tangible personal property” means tangible personal property other than a vehicle, vessel, or aircraft.
(3) “Registered domestic partner” means a person that meets the requirements of Section 297 of the Family Code, and includes a person in a union recognized as a valid domestic partnership as provided in Section 299.2 of the Family Code.
(c) This section shall remain in effect only until January 1, 2019, and as of that date is repealed.
(Added by Stats. 2013, Ch. 687, Sec. 1. (AB 143) Effective October 10, 2013. Operative April 1, 2014, pursuant to Sec. 3 of Ch. 687. Repealed as of January 1, 2019, by its own provisions.)
