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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2620

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330.0000 Leases of Tangible Personal Property—In General—Regulation 1660

Annotation 330.2620

(a) In General

330.2620 Plans and Specifications—Trimaran Construction. The granting of temporary possession of a reproduced design plan of a trimaran, which remains the property of the designer and is returned when the California customer has completed the trimaran, is a lease. 7/16/68.