Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6390 — Exemptions From Sales Tax
Cal. Rev. & Tax. Code § 6390
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 6390 — Exemptions From Sales Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.