Cal. RTC § 213
This is the official text of Cal. RTC § 213, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory 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.
(c) The property is subject to taxation in some other State or a foreign country while in this State and all taxes due in the other State or country are paid when the exemption is claimed.
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.
(c) The property is subject to taxation in some other State or a foreign country while in this State and all taxes due in the other State or country are paid when the exemption is claimed.
Status: in_force · Read it on the official government site
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