Following are compliance issues regarding state and federal tax, licensing, and accounting laws and regulations:

Legal

• Licensing and Registration — State and Local
• Cross Border Considerations
• Usury, UCC and other contract related items.
• Titling
• Liability issues associate with being legal ownership of collateral
• Visit the Legal Issues page for information about legal matters and their impact on the leasing and finance industry.

Tax

• Sales and Use Tax Reporting
• Personal Property Tax Reporting
• Income Tax Considerations
• Visit the State Tax Manual for a comprehensive state-by-state analysis of sales and property taxes.

Accounting

• Customer and Corporate Tax treatment
• Sales treatment
• Visit the Lease Accounting Project page for information concerning proposed changes in lease accounting and financial reporting.

Compliance Issues

• KYC - Know Your Customer
• Auditing
• Money Laundering