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Business Taxes Law Guide—Revision 2025

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Table of Statutes with Repeal or Sunset Dates (as of December 31, 2024)

Sales and Use Tax Law Table of Statutes with Repeal or Sunset Dates
Statute Title Repeal or Sunset Date
§ 6010.8 Alternative energy, advanced transportation, and advanced manufacturing projects January 1, 2026
§ 6363.3 Nonprofit thrift stores January 1, 2029
§ 6369.4 Vehicles for physically handicapped persons (only regarding eligible persons with a severe burn injury) January 1, 2030
§ 6377 Hybrid and zero-emission transit buses January 1, 2026
§ 6377.1 Manufacturing and Research and Development Equipment January 1, 2031
§ 6385 Common carrier (Fuel and petroleum products sold to water common carrier) January 1, 2029
§ 6388.5 Specified vehicles and trailers purchased for-out-of state or instate or foreign commerce January 1, 2029
§ 6414 Medicinal cannabis or medicinal cannabis product January 1, 2030
§ 7093.6 Offers in compromise for final tax liabilities January 1, 2028
§ 7103 Historic Venue Restoration and Resiliency Fund January 1, 2027