Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part, does not include telephone and telegraph lines, electrical transmission and distribution lines, and the poles, towers, or conduit by which they are supported or in which they are contained.
Cal. Rev. & Tax. Code § 6016.5
General Provisions and Definitions
Known as the Sales and Use Tax Law
The act spans §§ 6001–6024 (65 sections).
Applied in 2 court decisions — leading case 24 Cal. App. 3d 864 - Collins Electrical Co. v. County of Shasta (1972)
Most recently applied in Chula Vista Electric Co. v. State Board of Equalization (December 1975)
Added by Stats. 1965, Ch. 1960.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.