§ 6390
49 words·~1 min read·
/ca/revenue-and-taxation-code/6390A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.