Section 6381.
Cal. Revenue and Taxation Code - RTC § 6381.
in effectThere are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:
(a)
The United States, its unincorporated agencies and instrumentalities;
(b)
Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;
(c)
The American National Red Cross, its chapters and branches.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026