Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 4. Exemptions

Article 3. Exemptions from Use Tax

Section 6401

6401. Sales tax applicable. The storage, use, or other consumption in this state of property, the gross receipts from the sale of which the purchaser establishes to the satisfaction of the board were included in the measure of the sales tax, is exempted from the use tax; provided, however, that this exemption does not extend to the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease.

History—Stats. 1965, p. 5451, operative August 1, 1965, added all after the semicolon. Stats. 1978, Ch. 1211, effective January 1, 1979, deleted "are required to be" following "sale of which" and substituted "the purchaser establishes to the satisfaction of the board were".