Rev. & Tax. Code, § 213 · Article 1. Taxable and Exempt Property
Rev. & Tax. Code, § 213
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Enacted by Stats. 1939, Ch. 154.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=213.
- Text hash
- sha256 62d07053f4699436868e0043f5392ba7bca5c7ef3ea31a797efcf7e55c03df88
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.