6369.3.
(a) On and after January 1, 2021, 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, medicinal cannabis or medicinal cannabis product purchased by a qualified patient or a primary caregiver of a qualified patient if that qualified patient or primary caregiver provides a valid physician’s recommendation for that qualified patient and a valid state government-issued identification card for that qualified patient.(b) For purposes of this section, all of the following terms shall apply:
(1) “Licensee” shall have the same meaning as in Section 26001 of the Business and Professions Code.
(2) “Medicinal cannabis” and “medicinal cannabis product” shall have the same meaning as in Section 26001 of the Business and Professions Code.
(3) “Physician’s recommendation” means a recommendation by a physician that a patient use cannabis provided in accordance with the Compassionate Use Act of 1996 (Proposition 215), found at Section 11362.5 of the Health and Safety Code.
(4) “Primary caregiver” shall have the same meaning as in Section 11362.7 of the Health and Safety Code.
(5) “Qualified patient” shall have the same meaning as in Section 11362.7 of the Health and Safety Code.