On April 7, 2020, the Governor declared critical materials that protect public health to be exempt from sales and use tax when sold to, or purchased by, the State of California. (Governor Executive Order N-46-20; R&TC §6369(b)(2); 18 Cal. Code Regs. §1591(c)(2)) Specifically, the exemption applies to the sale to or purchase by the State of the following items: masks, gloves, eye protection, gowns, and other critical equipment. (CDTFA Special Notice L-745 (April 1, 2020))
The exemption applies to sales to or purchases by the State of California and its agencies but does not apply to sales to or purchases by non-state entities, such as cities, counties, or other private or non-profit organizations.
The exemption is valid for the duration of the state of emergency or until the Governor amends or rescinds the executive order.