Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Transactions and Use Tax Annotations

800.0000 APPLICATION OF TRANSACTIONS (SALES) TAX AND USE TAX—Regulation 1823

Annotation 800.0027

800.0027 Motor Vehicle Leases. Under a motor vehicle lease, which is a continuing sale, the vehicle's registration address is the address of use. If this is in a district with a district tax, the district's tax is applicable to the rentals payable. If a lessee notifies the lessor in writing that the location at which the vehicle will be located is different from that shown on the registration, that written notification would be documentation indicating the district of use of the vehicle. However, that notification, if not accompanied by a change in the vehicle registration address, must include a valid explanation for this discrepancy in order to overcome the presumption that the registration address is the address of use. 7/3/91.