Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 4. EXEMPTIONS
Article 2. Exemptions from Sales Tax
6390. Rentals included in use tax or outside state. 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.
History—Added by Stats. 1965, p. 5451, operative August 1, 1965.