California Sales Tax on Leases and Rentals California: Sales Tax Handbook


Are Leases and Rentals subject to sales tax?

While California's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in California, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in California.

Motor Vehicles
Sales of motor vehicles are subject to sales tax in California.

Tangible Media Property
Sales of tangible media property are subject to sales tax in California.

  Back to California Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **