Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

L

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

Annotation 330.2102

(a) IN GENERAL

330.2102 Community Property. Property which was acquired tax-paid as community property and leased in substantially the same form as acquired by the community was awarded to the husband upon dissolution of the marriage. Rental receipts are not subject to tax when the husband continues to lease the property. The tax-paid status carries over to the husband's sole ownership. 5/28/71.