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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 4. Sales and Use Tax

Article 3. Manufacturers, Producers, Processors

Regulation 1525.3


Regulation 1525.3. Manufacturing Equipment—Leases of Tangible Personal Property.

[Repealed January 1, 2004, effective June 5, 2014.]