California Revenue and Taxation Code

§ 6378

RTC § 6378 Effective Aug 20, 1998Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, any of the following:

(1)Tangible personal property purchased for use by a qualified person to be used primarily in teleproduction or other postproduction services.

(2)Tangible personal property purchased for use by a qualified person to be used primarily to maintain, repair, measure, or test any property described in paragraph (1).

…

Legislative history

Added by Stats. 1998, Ch. 323, Sec. 6. Effective August 20, 1998. Operative January 1, 1999, by Sec. 35 of Ch. 323.