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:
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)