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
330.2160 Driving Range—Use of. A charge for the use of a golf driving range is not a rental to which tax applies even though the charge is based upon the number of golf balls used. 11/29/65.