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
330.1940 Control. The providing of animals for performance and exhibition, with the animal's owner always accompanying the animal and retaining control of the animal, does not constitute a lease of the animals. For a lease to occur, the tangible personal property must be under the direction and control of the lessee. When the animal owner retains direction and control, the customer has not leased the animals but, rather, has engaged the services of the owner and the animals. 7/7/69; 1/14/86. (Am. 2001–3).