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.
Cal. Rev. & Tax. Code § 6352
General Exemptions
Applied in 7 court decisions — leading case 64 Cal. 2d 713 - Shell Oil Co. v. State Board of Equalization (1966)
Most recently applied in 64 Cal. 2d 713 - Shell Oil Co. v. State Board of Equalization (June 1966)
Added by Stats. 1941, Ch. 36.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.