California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 1. SALES AND USE TAXES |
Chapter 1. General Provisions and Definitions |
Section 6006.1.
Latest version.
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The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.
(Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)