Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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L

330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660

Annotation 330.2078

(a) IN GENERAL

330.2078 Chemical Toilets—Additional Service Charges. A monthly portable rental charge includes servicing once a week. If the client requires servicing two or three times a week, an additional charge is also billed.

It is assumed that the tangible personal property at issue is chemical toilets, and that the "additional service charges" are separately stated from the rental payment. Any servicing of the leased toilets over and above that which is included with the lease is provided only at the request of the customers, and the charge is separately stated from the rental payment. The separately stated payments for an optional service charge are not included in the measure of tax. 7/19/91.