§ 6405
67 words·~1 min read·
/ca/revenue-and-taxation-code/6405A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal property purchased in a foreign country by an individual from a retailer and personally hand-carried into this state from the foreign country within any 30-day period is exempt from the use tax. This section shall not apply to property sent or shipped to this state.