“Sales tax exemption” means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of Division 2.
Cal. Rev. & Tax. Code § 2214
Definitions
Applied in 1 court decision — leading case 212 Cal. App. 3d 589 - City of Gilroy v. State Board of Equalization (1989)
Most recently applied in 212 Cal. App. 3d 589 - City of Gilroy v. State Board of Equalization (July 1989)
Added by Stats. 1973, Ch. 358.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.