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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2540

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330.0000 Leases of Tangible Personal Property—In General—Regulation 1660

Annotation 330.2540

(a) In General

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330.2540 Out-of-State Lessor. An out-of-state lessor is required to collect and remit California use tax from the lessee on leased tangible personal property located and used in this state even though the lease was entered into in another state. 9/2/69.