Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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L

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

Annotation 330.2100

(a) IN GENERAL

330.2100 Commingling of Ex-Tax and Tax-Paid Parts. Taxable rental receipts from water softener units acquired ex-tax but repaired with tax-paid replacement parts remain taxable, subject to tax-paid purchase deductions for tax-paid replacement parts used. The commingling of ex-tax and tax-paid parts does not affect the tax status of the units. Even if all parts of the units are replaced by tax-paid parts over a period of time, rental receipts remain taxable, subject to the tax-paid purchase deductions. 3/13/70.