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 330.2265

(a) IN GENERAL

330.2265 Fixed Price Lease Contracts. A lease contract with fixed lease payments along with a mandatory maintenance contract which allows for periodic increases for the maintenance contract; is not a fixed price contract because the costs of the lease are not fixed from the outset. 8/3/92.