California § 6401. 6401. (Amended by Stats. 1978, Ch. 1211.)

California Statutes

§ 6401. — 6401. (Amended by Stats. 1978, Ch. 1211.)

California § 6401.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 4.CHAPTER 4. Exemptions

Art. 3.ARTICLE 3. Exemptions From Use Tax

This text of California § 6401. (6401. (Amended by Stats. 1978, Ch. 1211.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 6401. (2026).

Text

The storage, use, or other consumption in this state of property, the gross receipts from the sale of which the purchaser establishes to the satisfaction of the board were included in the measure of the sales tax, is exempted from the use tax; provided, however, that this exemption does not extend to the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease.

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The storage, use, or other consumption in this state of property, the gross receipts from the sale of which the purchaser establishes to the satisfaction of the board were included in the measure of the sales tax, is exempted from the use tax; provided, however, that this exemption does not extend to the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease.

Legislative History

Amended by Stats. 1978, Ch. 1211.

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California § 6401., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6401..