Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6401 — Exemptions From Use Tax
Cal. Rev. & Tax. Code § 6401
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 6401 — Exemptions From Use Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.