Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
135.0000 BANKS AND INSURANCE COMPANIES—Regulation 1567
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.