WebMay 3, 2004 · DD 04-3 updates and clarifies the application of the sales and use tax statutes, G.L. c. 64H and G.L. c. 64I, the Department's sales tax regulation on Discounts, Coupons and Rebates, 830 CMR 64H.1.4 and Motor Vehicles, 830 CMR 64H.25.1, to motor vehicle leases. Directives 2, 3 and 4, below, also apply to rentals of motor vehicles for a period ... WebWHAT IS A LEASING CONTRACT UNDER DUTCH LAW? Dutch law defines a leasing contract under Dutch law as a contract by which one party, the lessor, undertakes to allow the other party, the lessee, to use an item or part thereof. In return, the lessee undertakes to fulfil the leasing instalments.
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