Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(a) IN GENERAL
330.2368 Motor Vehicle Subsequently Moved Out of State. A motor vehicle which is leased is subsequently moved out of state by the lessee. When the vehicle is located outside California, the rentals payable are not subject to tax if the vehicle's registration address is the out-of-state address of use. If the lessor is unable to obtain the change in the vehicle's registration address, the lessor should either collect use tax measured by rentals payable or obtain and retain a valid explanation in writing from the lessee for the discrepancy between the registration address and the address of the vehicle's use outside California. 7/3/91.