Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(a) IN GENERAL
330.1920 Burglar Alarms—Lease Contracts. Contracts for the installation and service of burglar alarms may be regarded as service agreements rather than leases of tangible personal property in those cases in which: the value of the equipment on the customer's premises is low in comparison to the total charge; the installation by the burglar alarm company does not constitute substantial fabrication labor; the company has the right to change or alter the equipment as it deems necessary to provide the proper alarms; and the company goes to the customer's premises after each alarm. The burglar alarm company will be regarded as the consumer of all property it uses or installs under those contracts. 5/26/66.