Cal. Rev. & Tax. Code § 6390

Current through the 2023 Legislative Session.

Section 6390 - Exemption for rentals payable under lease of tangible personal property

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.

Ca. Rev. and Tax. Code § 6390

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