Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 4. Exemptions

Article 1. General Exemptions

Section 6363.4

6363.4. Military welfare society thrift stores. (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, tangible personal property sold by a thrift store located on a military installation and operated by a designated entity that, in partnership with the United States Department of Defense, provides financial, educational, and other assistance to members of the Armed Forces of the United States, eligible family members, and survivors that are in need.

(b) For purposes of this section, "designated entity" means a military welfare society described in Section 1033 of Chapter 53 of Part II of Subtitle A of Title 10 of the United States Code.

(c) This section shall remain in effect only until January 1, 2024.

History—Added by Stats. 2009, Ch. 615 (SB 765), in effect October 11, 2009. Stats. 2010, Ch. 328 (SB 1330), in effect January 1, 2011, added "a" after "and operated by" and deleted the extra period after "are in need" in subdivision (a). Stats. 2013, Ch. 72 (AB 163), in effect August 12, 2013, substituted "2024" for "2014" after "January 1," in subdivision (c),