California Revenue and Taxation Code

§ 6073.2

RTC § 6073.2 Effective Sep 1, 1994Div. 2 · Part 1 · Ch. 2 · Art. 2

Statute text

(a)Section 6073 shall not apply to any of the following:

(1)An event or show for which all exhibitors’ contracts prohibit any sale of tangible personal property at the event or show and at which no tangible personal property is actually sold.

(2)An event or show that is conducted for informational or educational purposes only, and at which no sales of tangible personal property occur.

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Legislative history

Added by Stats. 1994, Ch. 393, Sec. 1. Effective September 1, 1994.