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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes > Annotation 710.0013.800

Uniform Local Sales and Use Tax Annotations

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710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes—Regulation 1802

Annotation 710.0013.800

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710.0013.800 Leases. Property leased for a long term at a fixed location for a material amount is subject to the Bradley-Burns tax in the county in which the property is located. The lessor is required to collect the tax and allocate to the county of use. It is immaterial that the lessor is not otherwise "engaged in business" in the county. 5/19/92.