§ 6403
75 words·~1 min read·
/ca/revenue-and-taxation-code/6403A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision
(c)of Section 6366.4, and uses the donated property exclusively for display purposes within a museum.