Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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D

215.0000 DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE—VEHICLES—Regulation 1669.5

Annotation 215.0325

(a) GENERAL

215.0325 Lessors—Fair Rental Value. Since the definition of sale in section 6006 includes both the passage of title to tangible personal property and, generally, any lease of tangible personal property, lessors of automobiles are entitled to use the "fair rental value" schedule in Regulation 1669.5 to the same extent as automobile dealers. 9/15/75.