California Code, Revenue and Taxation Code - RTC § 6010.50

(a) For purposes of this part, “sale” and “purchase” do not include any transfer of an endangered or threatened animal or plant species acquired or disposed of through a trade or exchange between nonprofit zoological societies or between a member of the American Zoo and Aquarium Association (AZA) and a nonprofit zoological society.

(b) For purposes of this section and Section 6366.5, “endangered or threatened animal or plant species” means animals or plants that are any of the following:

(c) For purposes of this section and Section 6366.5, a “nonprofit zoological society” includes both of the following: