Laws, Regulations and Annotations
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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
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335.0000 Leases of Mobile Transportation Equipment— Regulation 1661 (View entire section)
- 335.0003 Aircraft Purchased Out-of-State
- 335.0004 Barge Used as Ferry Dock
- 335.0004.700 Cargo Containers
- 335.0005 Catering Trucks
- 335.0009 Classification of Equipment
- 335.0009.700 Collection of Sales Tax from Lessee on Fair Rental Value
- 335.0010 Component Parts
- 335.0012 Concrete Pumping Equipment A
- 335.0014 DMV Classification
- 335.0015 Debris Boxes
- 335.0016.150 Derrick Barges
- 335.0016.950 Election to Report Tax Measured by Rental Receipts
- 335.0016.980 Election to Report Use Tax on Fair Rental Value
- 335.0017 Election to Report Use Tax Based on Sales Price or Fair Rental Value
- 335.0018 Engines—Aircraft
- 335.0018.800 Fair Rental Value
- 335.0019 Feed Wagon
- 335.0021 First Functional Use Out of State
- 335.0025 Gliders
- 335.0030 Hearse
- 335.0041 Interstate Commerce Exemption
- 335.0042 Lease of Aircraft Engines Installed in California
- 335.0043 Lease to Common Carrier After Private Lease
- 335.0043.150 Lease of a Component Part
- 335.0043.500 Lease of Mobile Transportation Equipment (MTE)—Refund Claim
- 335.0043.650 Sale and Purchase Back of Truck Rental Inventory
- 335.0043.875 Lease of Tractors
- 335.0044.175 Lease of Vessel
- 335.0045 Leases to United States Government
- 335.0045.300 Limited Fuel Capacity
- 335.0046 Loading and Unloading Equipment
- 335.0047 Mobile Boiler Units
- 335.0048 Mobile Cranes
- 335.0049 Mobile CT Scan Units
- 335.0050 Motor Boats
- 335.0053 Motor Coaches
- 335.0055 Motor Home
- 335.0060 Multi-Purpose Vehicles
- 335.0061 Occasional Sale—Property Acquired Under
- 335.0062 One-Way Rental Trucks
- 335.0062.200 One-Way Rental Trucks
- 335.0064 Option to Purchase
- 335.0064.500 Out-of-State Leases
- 335.0065 Pickups as One-Way Rental Trucks
- 335.0070 Pickup Camper
- 335.0070.150 Pickup Trucks
- 335.0072 Portable Air Compressors
- 335.0073 Principally—One-Way Rental Trucks
- 335.0074 Resale of Leased Mobile Transportation Equipment
- 335.0075 Sailboats
- 335.0078.050 Subleases of MTE
- 335.0079 Subleases—Use Tax Obligation on Nonexempt Use
- 335.0081 Timely Election to Pay Tax on Fair Rental Value
- 335.0082 Trailer Manufacturer
- 335.0083 Trailers
- 335.0083.750 Transfer of an Aircraft without Consideration
- 335.0084 Transfer of a Lease of Mobile Transportation Equipment Held in Trust
- 335.0084.500 Transfer of Leased MTE
- 335.0085 Trans-O-Vac
- 335.0087 Truck Cranes
- 335.0089 Truck Cranes as Mobile Transportation Equipment
- 335.0089.700 Use of MTE by Lessor
- 335.0090 Vans
- 335.0100 Van May Qualify as Passenger Vehicle
- 335.0120 Vessel Leased for Stationary Storage
- 335.0130 Vessel Skippered by Owner
- 335.0575 Cargo Containers and Chassis Used in Ocean Shipping
- 335.0600 Center Mount Cranes
- 335.0680 Fair Rental Value—Election Due Date
- 335.0690 Fair Rental Value—Lump-Sum Payments
- 335.0800 Issuance of Resale Certificate—Mobile Transportation Equipment
- 335.0910 Lease of Buses to State of California
- 335.0925 Lease Deposits or Advance Payments on Mobile Transportation Equipment
- 335.0940 Leases of Rail Freight Cars
- 335.0950 Lease of Trailer by Bank
- 335.0965 Leases of Aircraft Engines—Standby
- 335.0980 Leases to the United States
- 335.1005 Lessee/Sublessor of Pick-up Trucks
- 335.1250 Mobile Carpet Cleaning Machine
- 335.1375 Purchase of Aircraft
- 335.8000 Sale of Leased Aircraft