California Revenue and Taxation Code

§ 6404

RTC § 6404Div. 2 · Part 1 · Ch. 4 · Art. 3

Statute text

(a)The loan by any retailer of any tangible personal property to any school district for an educational program conducted by the district is exempt from the use tax.

(b)The loan by any retailer of any motor vehicle to the University of California or to the California State University for the exclusive use in an approved driver education teacher preparation certification program conducted by the university or the state university is exempt from the use tax.

(c)The loan by any retailer of a motor vehicle to be used exclusively for driver training in an accredited private or parochial secondary school in a driver education and training program approved by the State Department of Education as a regularly conducted course of study is exempt from the use tax.

…

Legislative history

Amended by Stats. 1983, Ch. 143, Sec. 215.