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
330.3015 Tuxedos. Single use leases of tuxedos and similar garments are not rentals of linen supplies and similar articles in which the recurring service of laundering or cleaning is an essential part of the lease within the meaning of subdivision (g)(2) of section 6006 of the Revenue and Taxation Code. There is no recurring cleaning for a single use lessee. Such leases are continuing sales subject to tax on the lease receipts unless the lessor makes a timely election to pay sales tax reimbursement or use tax. 8/20/80.