Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions

Section 6012.5

6012.5. "Common carrier," sales to; exemption. Nothing in Sections 6011 and 6012 shall affect the exemption afforded under Section 6385 to sales of tangible personal property to a common carrier under the circumstances set forth in Section 6385.

History—Added by Stats. 1962, p. 8, in effect July 3, 1962. Sec. 4 of the act provides it is not the intent of the Legislature in the enactment of this act to affect the application of the sales or use tax to any charges other than those for the final transportation of property to the purchaser.