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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > L > 335.0000 Leases of Mobile Transportation Equipment > Annotation 335.0082

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L

335.0000 Leases of Mobile Transportation Equipment— Regulation 1661

Annotation 335.0082

335.0082 Trailer Manufacturer. A trailer manufacturer plans to lease its manufactured trailer to a California customer. The manufacturer may pay tax measured by the purchase price of the raw materials and tax would not apply to the lease receipts. The trailer is mobile transportation equipment. Since the lease will not qualify as a sale or purchase, the manufacturer will be regarded as the consumer of the raw materials incorporated into the trailer. 5/7/76.