Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Uniform Local Sales and Use Tax Annotations
710.0000 PLACE OF SALE FOR PURPOSES OF BRADLEY-BURNS UNIFORM LOCAL SALES AND USE TAXES—Regulation 1802
710.0028 Place of Use—Lease of Vehicle. A lessor is licensed by the DMV as a vehicle lessor. The lessor is not licensed by the DMV as a new car dealer. The lessor negotiates with a customer the car to be leased and the price to be paid at the lessor's place of business. The lease contract as executed is complete except for the VIN of the specific car. The lessor obtains the auto it will lease by purchasing it from a new car dealer ex-tax for resale. The car is then registered in the customer's name with the lessor retaining legal title. Since the lessor is not a new car dealer, the local use tax is properly allocated under section 7205.1(a)(1) to the location of the new car dealer from which the car is obtained. 9/17/96.