Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(a) IN GENERAL
330.2600 Photographers—Lease of Photographs. If possession and use of a photograph is temporarily transferred for a consideration the transaction constitutes a lease within the meaning of section 6006.3 regardless of whether reproduction rights are granted by the lessor. For the period November 10, 1969 to July 14, 1991 section 6362(b) of the Revenue and Taxation Code exempts from the tax the sale and use of photgraphs when the posession, but not the title, is transferred for the purpose of being reproduced one time only in a newspaper regularly issued at average intervals not exceeding three months. 10/2/67.