California Revenue and Taxation Code

§ 213

RTC § 213Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

The exhibition exemption is as specified in this section. Personal property which comes within all the following descriptions is exempt from taxation:

(a)The property is brought into this State exclusively for purposes of use or exhibition at any exposition, fair, carnival or public exhibit of literary, scientific, educational, religious or artistic works in this State and is used only for these purposes while in this State.

(b)It is intended to remove the property from the State following its use or exhibition here.

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Legislative history

Enacted by Stats. 1939, Ch. 154.