Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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L

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

Annotation 330.3015

(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.