California Code, RTC 6401.

California Code, RTC 6401.

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Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050] Â Â ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) Â Â PART 1. SALES AND USE TAXES [6001 - 7176] Â Â ( Part 1 added by Stats. 1941, Ch. 36. ) Â Â CHAPTER 4. Exemptions [6351 - 6423] Â Â ( Chapter 4 added by Stats. 1941, Ch. 36. ) Â Â

ARTICLE 3. Exemptions From Use Tax [6401 - 6414] Â Â ( Article 3 added by Stats. 1941, Ch. 36. )

  6401.  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. (Amended by Stats. 1978, Ch. 1211.)