California Statutes
§ 6006.1. — 6006.1. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 1. CHAPTER 1. General Provisions and Definitions
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.
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California § 6006.1. (6006.1. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1965, 1st Ex. Sess., Ch. 2.