Section 6352 Of Article 1. General Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 1.

. There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State of tangible personal property the gross receipts from the sale of which, or the storage, use, or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.