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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 4 - Exemptions
ARTICLE 2 - Exemptions From Sales Tax
Section 6390.
Universal Citation: CA Rev & Tax Code § 6390 (2017)
6390.
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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