Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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L

330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660

Annotation 330.2540

(a) IN GENERAL

330.2540 Out-of-State Lessor. An out-of-state lessor is required to collect and remit California use tax from the lessee on leased tangible personal property located and used in this state even though the lease was entered into in another state. 9/2/69.