Rolls-Royce to Begin Leasing: Rolls-Royce Motor Cars Inc., faced with a 50% drop in sales from last year, said it has begun offering a three-year lease on its automobiles. The recession and the imposition last January of a luxury car tax in the United States have cut into sales, which reached 1,300 last year. The luxury tax still applies to leased automobiles, but the company has offered to reimburse customers who lease a 1991 model before Dec. 31. The 36-month lease program applies to business or personal use of Rolls-Royce and Bentley models. At the end of the period, the customer can return the automobile or purchase it at a guaranteed price based on annual mileage of no more than 7,500 miles.