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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2668

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

Annotation 330.2668

(a) In General

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330.2668 Property Rented in Nevada. A taxpayer, located in California, rents property to Nevada customers. The property includes garments, towels, and other such items.

Since the items purchased for rental include items which involve furnishing the recurring service of laundering or cleaning, the taxpayer is the consumer of the items. Also, the items are regarded as being used in California. Thus, the taxpayer may not purchase the property ex-tax for resale. 9/13/88.