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
330.2101 Communication Tower Sites. A company owns a number of communication tower sites. The sites are made available for rental to telecommunication companies who pay a rental fee for the right to install their antennas on the towers.
The transaction is not a lease of tangible personal property, but a lease of an interest in real property (the towers). Therefore, tax does not apply. 5/23/95.