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
330.2045 Charter Vessel. Time charters of oil tankers transporting oil from Alaska to California constitute contracts for transportation services and are not taxable as leases of tangible personal property. 6/7/71.