California Legal Codes and Statutes

§ 6371

Amended by Stats. 1993, Ch. 88, Sec. 1. Effective January 1, 1994.
(a)There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, medical identification tags furnished by an organization which is exempted from taxes under Section 23701.
(b)For purposes of this section, “medical identification tags” includes any tag worn by a person for the purpose of alerting other persons that the wearer of the tag has a medical disability or allergic reaction to certain

treatments.

Cite this section

Cal. Rev. & Tax. Code § 6371 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-1-sales-and-use-taxes/chapter-4-exemptions/article-1-general-exemptions/section-6371

Other sections in Article 1 - General Exemptions

§ 6351§ 6352§ 6353§ 6354§ 6355§ 6356§ 6356.5§ 6356.6§ 6357§ 6357.1…§ 6376§ 6376.1§ 6376.2§ 6376.5§ 6377.1§ 6378§ 6379§ 6379.5§ 6379.8§ 6380

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.