Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Sales And Use Tax Law

CHAPTER 4. EXEMPTIONS

Article 1. General Exemptions

Section 6377

6377. Property used in manufacturing and related activities. [Repealed operative January 1, 2004 pursuant to Stats. 1993, Ch. 881
(SB 671).]

Note.—Stats. 1993, Ch. 881 (SB 671) which added Section 6377 provided that this section shall cease to be operative on January 1, 2001, or on January 1 of the earliest year thereafter, if the total employment in this state, as determined by the Employment Development Department on the preceding January 1, does not exceed by 100,000 jobs the total employment in this state on January 1, 1994. By January 1, 2003, the employment figure dropped below the 100,000 benchmark, and the statute was repealed effective January 1, 2004.