Revenue and Taxation Code section 6390

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.

Source: Section 6390, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6390. (updated Jan. 1, 1965; accessed Dec. 29, 2025).

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Up to date

Verified:
Dec. 29, 2025

§ 6390's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6390

Original Source: Section 6390, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6390. (last accessed May 12, 2025).