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DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 4. Exemptions 6351-6423›ARTICLE 2. Exemptions From Sales Tax 6381-6396

§ 6390

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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