Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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135.0000 BANKS AND INSURANCE COMPANIES—Regulation 1567

Annotation 135.0180

135.0180 Leases of Personal Property. Banks and insurance companies that acquire tangible personal property ex tax and lease the property are required to collect the use tax measured by the rental receipts from such leases. 8/11/65.