California Revenue And Taxation Code Section 6010.10

Sale and purchase, for the purposes of this part, do not include any transfer of title of tangible personal property constituting any project or pollution control facility to the California Pollution Control Financing Authority by any participating party, nor any lease or transfer of title of tangible personal property constituting any project or pollution control facility by the authority to any participating party, when the transfer or lease is made pursuant to Division 27 (commencing with Section 44500) of the Health and Safety Code. The terms project, pollution control facility, and participating party as used in this section have the meanings ascribed to them in Sections 44506 and 44508 of the Health and Safety Code.