California – Exemption Enacted for Military Personnel

SALT Report 3102 – On October 10, 2013 California Governor Jerry Brown approved Assembly Bill 143, which provides a use tax exemption for the storage, use, or consumption of qualified tangible personal property purchased by a qualified service member, a qualified service member’s spouse, or a registered domestic partner while outside California and prior to the report date on official orders transferring the service member to California.

For purposes of this exemption, a “qualified service member” is defined as an active duty member of the United States Armed Forces, a member of a reserve component of the United States Armed Forces on active duty, or a member of the National Guard on active duty.

A registered domestic partner is defined as a person that meets certain Family Code requirements and includes those in a union recognized as a valid domestic partnership.

For Further Information

California State Legislature – Assembly Bill 143, Laws 2013

SALT Report 3100 – Use Tax Exemption for Military Personnel