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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
L
330.0000 Leases of Tangible Personal Property—In General—Regulation 1660 (View entire section)
(a) In General
- 330.1820 Additional Charges for Loss and Damage
- 330.1830 Advance Rental Payments
- 330.1840 Agreement to Treat Fixtures as Personal Property
- 330.1860 Aircraft—Student Flight Instruction
- 330.1870 An Amount Fixed by the Lease
- 330.1873 Assignment of Lease
- 330.1874 Assignment of Lease
- 330.1874.040 Assignment of Leases
- 330.1874.055 Assignment of Lease to Titling Trust
- 330.1874.100 Automobiles Provided to Employees
- 330.1874.200 Bank Documentation Fees
- 330.1874.750 Early Buyout on Tax-Paid Lease
- 330.1875 Equipment Leasing
- 330.1876 Assignment Sale of Leased Property and Assignment for Lease
- 330.1878 Assignments
- 330.1880 Audio Tapes
- 330.1885 Automobile Provided to Employee
- 330.1900 Boats—Lease Contracts
- 330.1908 Book Rentals
- 330.1920 Burglar Alarms—Lease Contracts
- 330.1933 Business Location of Lessor
- 330.1940 Control
- 330.2001 Cable Television—Remote Control Units and Converters
- 330.2010 Capitalized Cost Reduction
- 330.2019 Cap and Gowns
- 330.2020 Caps and Gowns
- 330.2021 Change Reporting Basis
- 330.2022 Change to Tax-Paid Status
- 330.2030. Charges for Lost Photographic Slides
- 330.2040 Chartered Fishing Trips
- 330.2045 Charter Vessel
- 330.2078 Chemical Toilets—Additional Service Charges
- 330.2079 Chemical Toilets—Cleaning Services
- 330.2079.010 Chemical Toilets—Cleaning Service
- 330.2080 Chemical Toilet Units
- 330.2095 Commencing Out-of-State
- 330.2100 Commingling of Ex-Tax and Tax-Paid Parts
- 330.2101 Communication Tower Sites
- 330.2102 Community Property
- 330.2102.750 Computer Terminal with Analysis of Electrocardiograms
- 330.2110 Continuing Sale for Life of Lease
- 330.2112 Conversion of Ex-Tax Leased Property to Tax Paid
- 330.2115 Credits Against Rental Charges
- 330.2135 Data Base
- 330.2136 Data Receiving Service
- 330.2137 Date Lease Begins
- 330.2140 Default—Allocation of Security Deposit
- 330.2150 Design and Set Rentals for Video Productions
- 330.2154 Disaster Preparedness
- 330.2156 Diskettes Containing Database Information
- 330.2158 Donated Property
- 330.2160 Driving Range—Use of
- 330.2165 Early Termination
- 330.2170 Election—Payment of Tax Measured by Rentals Payable Under Prime Lease or Sublease
- 330.2176 Election to Report on Cost
- 330.2179 Election to Report on Cost
- 330.2200 Equipment Leases
- 330.2223 Erection and Maintenance of Temporary Ice Rink
- 330.2244 Extensions of Lease Periods
- 330.2250 Factory Built School Buildings
- 330.2260 Film for Textbook Production
- 330.2265 Fixed Price Lease Contracts
- 330.2270 Gaseous Oxygen Storage Tanks
- 330.2280 Guard Dogs
- 330.2285 Indenture Trustee
- 330.2286 IRS and FTB Definition of a True Lease
- 330.2287 Lease of an Illustration
- 330.2288 Illustrator for Publications
- 330.2289 Incidence of Tax in a Series of Leases
- 330.2290 Intent of Purchaser
- 330.2297 Lease Agreement Statement—"Rental Not Taxable"
- 330.2299.125 Lease of Convention Exhibit Component Systems
- 330.2300 Lease of Equipment Acquired Ex-Tax
- 330.2302 Lease of Equipment with Optional Operator
- 330.2305 Lease and Lease Back
- 330.2305.180 Lease of Medical Equipment
- 330.2305.200 Lease of Medical Records
- 330.2305.775 Lease of Photograph
- 330.2305.900 Lease Proceeds
- 330.2305.990 Lease of Property Repurchased
- 330.2306 Lease of Property to a Museum
- 330.2307 Lease of Racing Qualities of Horse
- 330.2307.725 Lease vs. Services
- 330.2307.800 Lease of Scale—Model Truck
- 330.2308 Lease of Sign Affixed to Realty
- 330.2310 Lease Payments by Insurance Companies
- 330.2310.075 Lease of a Steam Generating Plant
- 330.2310.100 Lease of Used Modular Office Buildings
- 330.2310.115 Lease of Vehicles to U.S. Government Contractor
- 330.2310.118 Lease/Sale—Repossession and Subsequent Sale
- 330.2310.200 Leased Equipment Held for Resale by Lessee
- 330.2311 Leases of Returnable Containers
- 330.2311.250 Leases of Signs
- 330.2311.900 Lease of Vehicle
- 330.2312 Lease vs. Financing Arrangement
- 330.2313 Lease of Vehicle—Formerly Owned by Wife of Lessee
- 330.2314 Leasing of Motion Picture Video Cassette Tapes to Airlines
- 330.2314.920 Lessor Required to File Returns
- 330.2315 Lessor-Retailer's Sale of Vehicle to Lessee
- 330.2320 Licenses
- 330.2321.500 Lighting Equipment and Services
- 330.2322 Loan of Equipment to Customers
- 330.2325 Maintenance Contracts
- 330.2330 Maintenance Contract—Optional vs. Mandatory
- 330.2333 Medical Monitoring Service
- 330.2335 Mixing of Cement and Hazardous Waste
- 330.2340 Motion Pictures
- 330.2350 Motion Pictures—Use of Projector and Related Equipment
- 330.2360 Motion Pictures—Stock Shots
- 330.2368 Motor Vehicle Subsequently Moved Out of State
- 330.2370 Motor Vehicles—Interstate Transactions
- 330.2376 Nintendos and Segas
- 330.2380 Nominal Option Price
- 330.2421 Nominal Rent
- 330.2435 Nonprofit Organizations—Leases
- 330.2441 Occasional Sale—Property Acquired Under
- 330.2450 Oil Well Drilling Rig
- 330.2460 Operating and Lease Agreement
- 330.2463 Operator Provided Sound Equipment
- 330.2465 Operators Provided in Connection with Leases of Tangible Personal Property
- 330.2473 Option to Obtain Services of Operator
- 330.2480 Option to Purchase
- 330.2482 Option to Purchase
- 330.2483 Option to Purchase
- 330.2484 Option to Purchase
- 330.2500 Option to Purchase Exercised After Tax Rate Change
- 330.2520 Option to Purchase Exercised After Expiration of Lease Term
- 330.2522 Option to Purchase—Fair Market Value
- 330.2522.600 Option to Purchase Price Paid in Advance
- 330.2523 Option to Purchase—Selling Price
- 330.2525 Optional Services—Lease of Audio Equipment
- 330.2527 Options Available to Lessor
- 330.2529 Out-of-State Use of Leased Property
- 330.2530 Out-of-State Use of Leased Property
- 330.2540 Out-of-State Lessor
- 330.2541 Out-of-State Lessor
- 330.2550 Out-of-State Prior Lease
- 330.2560 Out-of-State Use of Leased Equipment
- 330.2570 Parking Gates and Door Locks
- 330.2573 Partnership Interests
- 330.2575 Partnership Transactions
- 330.2577 Pay Television Providing Home Terminal Units
- 330.2580 Personal Computers
- 330.2600 Photographers—Lease of Photographs
- 330.2620 Plans and Specifications—Trimaran Construction
- 330.2650 Possession and Control Requirement
- 330.2660 Possession Retained by Owner
- 330.2665 A Promise Is Consideration for Lease of Equipment
- 330.2667 Property Acquired and Used Under Occasional Sale
- 330.2668 Property Rented in Nevada
- 330.2670 Purchase of Equipment by Parent Corporation for Use by a Subsidiary
- 330.2675 Purchase, Lease, and Resale
- 330.2715 Qualified Production Service
- 330.2715.600 Radio Commercials Delivered Electronically
- 330.2715.900 Real Estate Signs
- 330.2715.905 Refund of Tax Incorrectly Collected on Rental Receipts When Transaction Is a Sale at Inception
- 330.2715.910 Rental Agency Lease to Car Dealer
- 330.2716 Rentals of Mail Boxes
- 330.2717 Rentals Payable
- 330.2718 Rental on Premises of Computers, Printers and Typewriters
- 330.2719 Renting Medical Ventilators to Hospitals
- 330.2720 Resale Certificates—Lease Contracts
- 330.2760 Reversionary Interest—Sale of
- 330.2765 Rights to Use Photo
- 330.2770 Royalties
- 330.2789 Sales at Inception
- 330.2790 Sale at Inception
- 330.2791 Sale of Leased Property Subject to Existing Leases
- 330.2792 Sale of Leased Equipment
- 330.2793 Sale of Rental Units to Related Entity
- 330.2795 Sale at Termination of Lease
- 330.2815 Sales and Reacquisition of Rental Inventory
- 330.2820 Sales of Rental Units to New Lessor
- 330.2825 Sales Tax Paid to Nonpermitted Seller
- 330.2830 Security Alarm Systems
- 330.2843 Services/Deliveries in Conjunction with Rentals
- 330.2845 Single Payment in Advance
- 330.2847 Ski Equipment
- 330.2849 Soap Dispensers
- 330.2850 Sound Tapes
- 330.2870 Sublease of Decorative Plants to Tenants
- 330.2875 Sublease of Fixtures Classified as Personal Property
- 330.2877 Sublease Out of State
- 330.2879 Subleases
- 330.2880 Subleases—Leased in Substantially the Same Form as Acquired
- 330.2885 Subleases—Not Leased in Substantially the Same Form as Acquired
- 330.2886 Subleases—Tax on Rental Payments
- 330.2887 Sublease—Without Collecting Use Tax Reimbursement from Sublessor
- 330.2888 Sublessee Bound by Terms of Prime Lease
- 330.2888.250 Sublicense of Software
- 330.2889 Supervision by Lessor
- 330.2890 Tape Recorded Music Furnished for Reproduction on Customer's Tapes
- 330.2920 Tax-Paid Acquisition by Stockholders of Lessor Corporation
- 330.2940 Tax-Paid Acquisition—Subsequent Statutory Merger
- 330.2955 Tax Paid on Cost and Rentals Payable
- 330.2958 Tax Paid on Less than Full Sales Price
- 330.2960 Tax-Paid Property—Lease of
- 330.2965 Tax-Paid Purchase Resold Deduction—Lease Property
- 330.2968 Tax-Paid Status of Leased Equipment
- 330.2969 Tax-Paid Status of Leased Property Changed
- 330.2980 Telephone Charges
- 330.2988 Temporary Power Poles
- 330.3010 Transferee's Lease of Property
- 330.3011 Transfer of Names and Addresses by Magnetic Tape
- 330.3011.200 Transfer of Real Estate Information on Disks
- 330.3012 True Lease vs. Outright Sale
- 330.3015 Tuxedos
- 330.3017 Tuxedos—Alteration Charges
- 330.3019 Tuxedos—Rentals through Franchise and Bridal Stores
- 330.3040 Use Tax
- 330.3042 Use Tax—Collection by Lessor
- 330.3060 Use Tax Refund
- 330.3071 Use by Lessor in California After Out-of-State Lease
- 330.3073 Vehicles Registered in Name of Lessee Only
- 330.3075 Video Cassettes, Tapes and Discs
- 330.3078 Video Rental Coupons
- 330.3080 Water Softener Units
- 330.3095 Waste Water Filtering System—Rental vs. Service
- 330.3100 Water Softener Units
- 330.3120 X-Ray Machines
- 330.3121 Lease of Instruction Material
- 330.3126 Leases Subject to Use Tax—Section 6406 Credit
- 330.3128 Lessee—Credit for Tax Paid to Texas
- 330.3130 Lessor/Lessee Merger
- 330.3160 Records to Show Rented Property Is Tax-Paid
- 330.3161 Related Entities
- 330.3165 Subleasing—Tax Liability
- 330.3167 Vehicle Modified for Use to Transport Handicapped Persons
- 330.3168 Wind Power Facilities
- 330.3169 Alternating Proprietors Arrangement Leases
(b) Rental Receipts—Items Included and Excluded
- 330.3172 Alterations to Leased Garments
- 330.3174 Auto Leases—Specific Fees
- 330.3176 Booking Agent Fees
- 330.3177 Budgeted Maintenance and Control Agreement
- 330.3180 Car Rental Drop-Off Fees
- 330.3190 Charge-Back to Lessee for Repairs
- 330.3194 Charges Under Leases
- 330.3200 Copying Charges
- 330.3225 Damage Charges
- 330.3230 Damaged or Missing Equipment
- 330.3240 Delinquent Rental Payment
- 330.3280 Dismantling Charges
- 330.3297 Dues
- 330.3300 Dues and Fees
- 330.3305 Early Termination by Purchase
- 330.3310 Erection (Reassembly)
- 330.3320 Fabrication
- 330.3327 Field Layout and Sprinkler Pipe Placement
- 330.3330 Franchise Fee
- 330.3335 Guaranteed Rentals
- 330.3340 Indemnity Payments—Rentals After Loss of Property
- 330.3350 Installation Charges
- 330.3360 Insurance Charges
- 330.3400 Interest Payments
- 330.3420 Interest Payments
- 330.3424 Late Charges
- 330.3425 Late Charges
- 330.3426 Lease Payments Made Prior to Delivery of Leased Property
- 330.3427 Lease with Option to Purchase
- 330.3429 Loan of Coffee Machines
- 330.3430 Luxury Tax—Nonqualifying Lease
- 330.3435 Luxury Tax—Qualifying Lease
- 330.3438 Maintenance Agreement
- 330.3440 Maintenance Charges
- 330.3448 Maintenance Contract
- 330.3450 Maintenance Fees Paid by Lessees to Third Parties
- 330.3453 Maintenance of Leased Plants
- 330.3460 Maintenance Services and Charges for Warranty
- 330.3465 Monthly Rental Fees—Video Cassettes
- 330.3470 Operator Services
- 330.3500 Option to Purchase
- 330.3508 Optional Items on Lease Contract
- 330.3530 Property Taxes Where Bank is Lessor
- 330.3533 Property Taxes Where Financial Corporation is Lessor
- 330.3535 Property Taxes
- 330.3538 Rentals of Sprinklers, Pipe, Pumps, and Related Accessories.
- 330.3539 Repossession Charge
- 330.3539.100 Rock Crushing Operations
- 330.3555 Security System
- 330.3560 Services and Maintenance Leases
- 330.3565 Services that Are Part of the Lease
- 330.3575 Termination Fee
- 330.3580 Trade-In Allowances—Lease Contracts
- 330.3590 Transportation Charge
- 330.3600 Vehicle License Fees
- 330.3620 Vehicle Rebates
- 330.3625 Video Rentals—Late Fees and Processing Fees
- 330.3628 Videotape Rental—Rewind Charge
- 330.3629 Loan of Equipment for Promotional Purposes
- 330.3630 Wet Rentals
(c) Continuing Sale and Purchase
- 330.3634 Assignment of Lease
- 330.3635 Chemical Toilets
- 330.3636 Computers
- 330.3638 Equipment Leasing
- 330.3640 Interstate Use by Lessee
- 330.3650 Lessor/Lessee Merger
- 330.3655 Lease of Property Not Purchased for Use in California
- 330.3657 Leases of Videos by Libraries
- 330.3660 Mexico—Aircraft Leased in
- 330.3680 Out-of-State Use of Leased Vehicle
- 330.3700 Property Located In-State
- 330.3725 Rentals of Classroom Computers
- 330.3749 Single Lease
- 330.3750 Single Lease
- 330.3770 Tax Paid to Other States
- 330.3775 Termination of a Lease
- 330.3780 Transfer of Artwork for Reproduction Purposes
- 330.3786 Vendor Reporting Tax on Property Leased without Collecting Tax Reimbursement from Lessor
(d) "Substantial Change in Form"
- 330.3900 General Rule—Substantial Change in Form
- 330.3920 Assembly by Lessee with Supervision by Lessor
- 330.3940 Boat and Motor
- 330.3950 Computer Hardware and Prewritten Software
- 330.3955 Costume Rentals
- 330.3960 Credit for Tax Paid on Purchase
- 330.3970 Fences
- 330.3974 Franchised Restaurant Location
- 330.3980 Irrigation Pipes
- 330.3990 Leases of Scaffolding
- 330.3996 Manufactured Replacement Parts—Sales Tax Paid Equipment
- 330.4000 Minor Repairs
- 330.4020 Parking Lot Equipment
- 330.4030 Photographers—Rental of Transparencies
- 330.4060 Plants and Trees
- 330.4070 Rentals Made by a Separate Division or by a Subsidiary
- 330.4075 Real Estate Signs
- 330.4080 Replacement of Truck Chassis
- 330.4090 Restaurant Equipment
- 330.4110 Scaffolding
- 330.4120 "Side Shifter" Added to Fork Lift Truck
- 330.4140 Ski Bindings
- 330.4160 Storage Tanks Fabricated by Lessor
- 330.4165 Substantial Change in Form
- 330.4169 Table Skirts and Drapes
- 330.4173 Tax—Paid Acquisition by Subsequently Dissolved Corporation.
- 330.4180 Tuxedo Alterations
- 330.4185 Use of Master Printing Plates—Training Schools
- 330.4187 Venture Lease
- 330.4188 Water Purification Systems
- 330.4190 Water Softener Tanks
(e) Sales and Leaseback Transactions
- 330.5019 Certificate Has No Value
- 330.5023 Closely Held Corporations
- 330.5030 Cross-Border Lease
- 330.5046 90-Day Limitation
- 330.5050 90-Day Rule
- 330.5055 Ninety Days of First Functional Use
- 330.5110 Sale and Leaseback
- 330.5111 Sale and Leaseback
- 330.5120 Sale and Leaseback
- 330.5140 Sale and Leaseback
- 330.5160 Sale and Leaseback
- 330.5200 Sale and Leaseback—Arms Length Transactions
- 330.5250 Sale and Leaseback—Financing Transaction
- 330.5251 Sale and Leaseback—Financing Transaction
- 330.5253 Sale and Leaseback—Out-of-State Purchase
- 330.5255 Nuclear Fuel
- 330.5260 Sale and Leaseback Prior to Functional Use
- 330.5265 Sale and Leaseback Transaction
- 330.5268 Tax Benefit Transaction
- 330.5270 Title to Property vs. Security for Loan
- 330.5300 Use of Property by Lessor