Revenue and Taxation Code § 6363.9
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On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, diapers designed, manufactured, processed, fabricated, or packaged for use by infants, toddlers, and children.
(Amended by Stats. 2021, Ch. 82, Sec. 2. (AB 150) Effective July 16, 2021.)