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  • Section 6357.9 is added to the Revenue and Taxation Code, to read:6357.9. (a) On and after January 1, 2015, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased during a disaster period for use by a qualified person to be used primarily for the performance of disaster- or emer
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