§ 6390. — 6390. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)

California § 6390.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 1.: PART 1. SALES AND USE TAXES
• Ch. 4.: CHAPTER 4. Exemptions
• Art. 2.: ARTICLE 2. Exemptions From Sales Tax

Text

There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property (a)
when such rentals are required to be included in the measure of the use tax or (b)
when such property is situated outside this state.

Legislative History

Added by Stats. 1965, 1st Ex. Sess., Ch. 2.