Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.1540

(g) LEASING

570.1540 Out-of-State Use by Lessee. A truck will not be subject to the use tax where a California lessor enters into an agreement with an out-of-state lessee to lease a truck for 36 months under a pure lease and the truck will be picked up by the lessee in another state, and the lessee will drive it to his home state for use there for the leased period. 8/10/62.