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 330.2079.010

(a) IN GENERAL

330.2079.010 Chemical Toilets—Cleaning Service. When there is no explicit agreement that cleaning services are provided at the option of the lessee, the lessor's track record of never leasing units without contracting for cleaning services is strong evidence that the charge for cleaning is a mandatory service. 10/31/91.