Sales and Use Tax Law.

The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state and impose the use tax on a lessee's possession of tangible personal property in this state. This bill would make nonsubstantive changes to these provisions.