Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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D

210.0000 DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE—General—Regulation 1669

Annotation 210.0280

(a) GENERAL

210.0280 Measure of Tax—Fair Rental Value. Where out-of-state manufacturers sell goods to California customers and loan equipment to the customers until delivery of the property purchased, tax applies to the fair rental value of the property for the duration of the loan. The benefits of sections 6094 and 6244 apply to out-of-state sellers as well as California sellers. 11/19/68.