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California's
Tax Expenditure Programs
Sales
and Use Tax Programs
List of All Sales
and Use Tax Programs
- Gas, Electricity, Water, Steam,
and Heat
- Organic Products Grown Expressly
for Fuel Purposes
- Agricultural, Timber, Municipal,
and Industrial Waste By-Products
- Use of Refiners' Gas
- Animal Life
- Animal Feed
- Seeds and Plants
- Qualified Fertilizer
- Poultry Litter
- Food Products
- Candy, Gum, and Confectionery
Products
- Bottled Water
- Packing Ice and Dry Ice
- Carbon Dioxide Used in Packaging
- Prescription Medicines
- Specified Medical-Related Products
- Medical Identification Tags
- Specified Medical Health Information
- Health and Safety Insignia and
Educational Materials
- Food Animal Medicines
- Medicated Feed and Drinking
Water
- Printers' Aids
- Partnership Property Used to
Produce Motion Pictures
- Newspapers and Periodicals,
Distributed Free of Charge or by Subscription
- Leases of Motion Pictures
- Master Tapes and Master Records
- Printed Advertising Materials
- Motion Pictures and Production
Services
- Mobile Transportation Equipment
Leases
- Vessels That Transport Over
1,000 Tons
- Vehicles Modified for Physically
Handicapped Persons
- New or Remanufactured Trucks
and Trailers For Out-of-State Use
- Property Used in Space Flights
- Aircraft Repair and Related
Equipment
- Railroad and Related Equipment
- Leases of Specified Linens
- Leases of Household Furnishings
- Factory-Built Housing
- New Mobilehomes
- Used Mobilehomes
- Custom Computer Programs
- California Gold Medallions
- Monetized Bullion, Gold and
Silver Bullion, And Numismatic Coins
- Returnable Containers
- Containers Whose Contents are
Tax-Exempt
- Original Artworks and Displays
For Specified Museums
- Single-Use Mailing Lists
- Sale-Leasebacks Involving Certain
Governmental Entities
- Motor Vehicle Fuel Used in
Airplanes
- Fuel Sold to Air Common Carriers
For International Flights
- Fuel Used in Water Common Carriers
- Meals and Food Products Served
in Schools
- Hot Food Products Served To
Airplane Passengers
- Meals Served to Patients and
Residents of Health Care Facilities
- Meals Provided to Qualified
Low-Income Senior Citizens
- Meals Delivered to Elderly
and Disabled Individuals
- Meals Prepared in Common Kitchen
Facilities For Qualified Senior Citizens
- Meals and Food Products Served
by Religious Organizations
- Food Stamp Purchases
- Health Care Professionals Treated
as Consumers
- Veterinarians Treated as Consumers
- Aircraft for Common Carriers
or for Use by Foreign Governments or Nonresidents
- Trailers And Semitrailers Moved
to Place of Sale
- Qualified Watercraft and Their
Component Parts
- Vehicles, Vessels, and Aircraft
Transferred Within a Family
- New Vehicles Sold to Foreign
Residents For Foreign Shipment
- Occasional Sales
- Occasional Sales of Vehicles,
Vessels, or Aircraft
- Occasional Sales of Other Products
by Hay Producers
- Membership Fees Charged by
Consumer Cooperatives
- Clothing Alterations by Clothes
Cleaning and Dyeing Businesses
- Flags Sold By Veterans' Groups
- Vending Machine Sales of Nonprofit
Operators
- Photocopy Sales By Libraries
- Prisoner-of-War Bracelet Sellers
- Veterans Memorial Lapel Pins
- Qualified Sales of Youth Groups
- Yearbook and Catalog Sales
by Student Organizations
- Replacements for Destroyed Museum
Exhibits
- Sales By PTAs, Co-Op Nursery
Schools, and Friends of the Library
- Rummage Sales by Qualified Nonprofit
Organizations
- Handcrafted Items Sold by Qualified
Organizations
- Charitable border Organization
Sales and Donations
- Property Loaned to Educational
Programs
- New Clothing Donated to Elementary
School Children
- First $400 of Foreign Purchases
Hand-Carried Into California
- Charitable border Donations
Made by Sellers
- Auctions Involving Nonprofit
Organizations
- Sales by Thrift Stores Operated
By Nonprofit Organizations
- Option to Pay Tax on Cost Rather
Than Lease Receipts
- Tax Liability on "Bad Debts"
- Acquisition Sale-Leaseback
Arrangements
- Factory-Built School Buildings
- Endangered Animal and Plant
Species
- Investments by Manufacturers
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