CA Rev & Tax Code Section 213

The exhibition exemption is as specified in this section. Personal property which comes within all the following descriptions is exempt from taxation:


The property is brought into this State exclusively for purposes of use or exhibition at any exposition, fair, carnival or public exhibit of literary, scientific, educational, religious or artistic works in this State and is used only for these purposes while in this State.


It is intended to remove the property from the State following its use or exhibition here.


The property is subject to taxation in some other State or a foreign country while in this State and all taxes due in the other State or country are paid when the exemption is claimed.
Last Updated

Aug. 19, 2023

§ 213’s source at ca​.gov