PPE Sold to or Purchased by State of California is Exempt

The state of California is normally subject to sales and use tax on items it purchases.  However, a special temporary exemption has been added through an Executive Order.  Personal protective equipment (PPE) is exempt from sales and use tax when sold to or purchased by the State of California. The exemption applies to the following items:

  • Masks
  • Gloves
  • Eye protection
  • Gowns
  • Other critical materials that protect public health (as may be designated by the Governor’s Office of Emergency Services, in consultation with the California Health and Human Services Agency)

The exemption does not apply to sales to or purchases by non-state entities, such as cities, counties, or other private or nonprofit organizations. The exemption is valid for the duration of the State of Emergency or until California Gov. Gavin Newsom amends or rescinds Executive Order N-46-20. To support the exemption, a seller should obtain documentation showing the property was sold to the state of California. (Executive Order N-46-20)

Posted on September 15, 2020