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John Abbott Tax Counsel IV MEMORANDUM OPINION This opinion considers the merits of a late protest for the period May 10, 1991, through December 31, 1998.At the Board hearing, taxpayer protested a determination measured by 5,982 for leases of certain types of continuous passive motion machines, leased in the same form as acquired and purchased ex-tax from out-of-state vendors. Patients use the machines for the treatment of injuries and, post-operatively, to deter stiffness and loss of range of motion in joints such as knees and hips. " Some continuous passive motion machines leased by the taxpayer were exempt, but others were classified as taxable, even though all the machines served the identical medical rehabilitation purpose.For the reasons expressed in this opinion, the claim for refund, to the extent of ,361.77, is denied. Reilly, Member Richard Nevins, Member Iris Sankey, Member Attested by: W. Dunlop, Executive Secretary Back to top An out-of-state taxpayer that voluntarily registered to collect the use tax on its sales to California customers was obligated to do so until it both cancelled its certificate and did not engage in activities constituting nexus.Done at Sacramento, California, this 6th day of April 1977. Steven Gaynor President For Sales and Use Tax Department: Warren Astleford Supervising Tax Counsel For Appeals Section: John Abbott Tax Counsel IV MEMORANDUM OPINION This opinion considers the merits of a petition for redetermination for the period July 1, 1993 through June 30, 1996.The lanes and related equipment (hereinafter bowling alleys) were leased by AMF to lessees who held the underlying lease on the premises. The sales price was adjusted by reaudit of 1/12/76 to give effect to the in-place value of the bowling alleys pursuant to Regulation 1596(c).The leased premises upon which bowling alleys were installed were not owned by the purchasers of the bowling alleys and AMF was not the lessor of the premises. until all of the above payments have been fully made. AMF contends that that portion of the property sold consisting of the "lanes" constitute realty the sale of which is not subject to the tax.Section 6016.3 of the Revenue and Taxation Code provides: "Leased fixtures.'Tangible personal property', for the purposes 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." The statute clearly applies in the instant case. App.2d 91, as not applicable to sales and use tax matters in the classification of property as real or personal.

App.2d 91.) It is concluded that the sales of the bowling alleys constitute sales of tangible personal property subject to the sales tax.

Under the terms of the lease agreements involved here, the lessees are obligated to pay the property taxes assessed against the leased equipment.

Generally, the lessee is the assessee and pays the taxes directly to the taxing authority.

OPINION Revenue and Taxation Code section 6369 provides in relevant part: "(c) . A contract to furnish and install bowling alleys constitutes a construction contract for the improvement to realty.

Under such a contract, fixtures are regarded as realty.

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The Department contended that it has long been Board policy that, in order to qualify as a medicine, orthotic devices must be fully worn on the body. Kathleen Connell, pursuant to Government Code section 7.9.

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