California Revenue and Taxation Code Section 6390

CA Rev & Tax Code § 6390 (2017)  

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.)

Last modified: October 25, 2018