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
330.2620 Plans and Specifications—Trimaran Construction. The granting of temporary possession of a reproduced design plan of a trimaran, which remains the property of the designer and is returned when the California customer has completed the trimaran, is a lease. 7/16/68.