Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions

Section 6016.3

6016.3. Leased fixtures. "Tangible personal property," for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach or termination of the lease, unless the lessor is also the lessor of the realty.

History—Added by Stats. 1965, p. 5447, operative August 1, 1965. Stats. 1971, p. 3834, in effect December 16, 1971, substituted "leased fixtures" for "leased property affixed to realty", and "remove the fixtures" for "remove the property", deleted "to which the property is affixed" from the end of the sentence.