§ 6010.1. — 6010.1. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)

California § 6010.1.

• Jurisdiction: 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

Text

The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state by the lessee 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.

Legislative History

Added by Stats. 1965, 1st Ex. Sess., Ch. 2.