Revenue and Taxation Code section 6010.1

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.

Source: Section 6010.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6010.­1.­ (updated Jan. 1, 1965; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 6010.1's source at ca​.gov