Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions

Section 6010.7

6010.7. "Sale" and "purchase"; chemical toilet. Paragraph (5) of subdivision (g) of Section 6006, paragraph (5) of subdivision (e) of Section 6010, and Section 6094.1 shall have no application to a lease of a chemical toilet unit. Such a lease is a "sale" and "purchase" and the taxes imposed by this part apply measured by the lease or rental price accordingly, regardless of whether the unit is leased in substantially the same form as acquired and regardless of whether sales tax or use tax has been paid with respect to the chemical toilets at the time of their acquisition.

History—Added by Stats. 1968, p. 1954, in effect August 6, 1968, operative October 1, 1968. Stats. 1978, Ch. 1211, effective January 1, 1979, in the last sentence deleted "reimbursement" following "sales tax" and added "with respect to the chemical toilets at the time of their acquisition." following "has been paid".