Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(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.