Section 6390 Of Article 2. Exemptions From Sales Tax From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 2.

. There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property (a) when such rentals are required to be included in the measure of the use tax or (b) when such property is situated outside this state.