How is the location of a dealership determined?
A. If a dealer prepares the lease papers and the customer (lessee) obtains the vehicle from the dealer, then the location of the dealer is used as the lessor’s location, which determines if sales or use tax is collected. If a leasing company prepares the lease papers, but the vehicle is obtained from a dealer, the location of the dealer is used as the location of the lessor. If a broker prepares the lease, the location of the broker is used as the location of the lessor. Q.