Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales And Use Tax Law
CHAPTER 4. EXEMPTIONS
Article 3. Exemptions from Use Tax
6402. Property purchased from United States. The storage, use or other consumption in this State of property purchased from any unincorporated agency or instrumentality of the United States, except (a) any property reported to the Surplus Property Board of the United States, or to any agency succeeding to the functions of that board, as surplus property by any owning agency and (b) any property included in any contractor inventory, is exempted from the use tax.
"Surplus property," "owning agency," and "contractor inventory" as used in this section have the meanings ascribed to them in that act of the Congress of the United States known as the "Surplus Property Act of 1944."
History.—Added by Stats. 1945, p. 1725, operative July 1, 1945. Stats. 1947, p. 2029, operative July 1, 1947, added "or to any agency succeeding to the functions of that board," to the first paragraph.