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
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".