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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2850

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

Annotation 330.2850

(a) In General

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330.2850 Sound Tapes. A lease of sound tapes by an out-of-state retailer engaged in business in this state to FCC licensed radio stations is a lease of tangible personal property. The lessee is liable for use tax measured by the sales price, and the retailer, being engaged in business in California, is required to collect the tax from the lessee and pay it to the state. The fact that the tapes may contain copyrighted works does not alter this conclusion. 12/3/90.