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
330.2280 Guard Dogs. The placement of guard dogs, trained to attack anyone but their handler, on a client's fenced property after the client's departure at night and their removal prior to his arrival in the morning is not a rental of the dogs making the owner-taxpayer's receipts subject to tax, because it is questionable whether "possession" is transferred and the dogs are clearly not under the client's direction and control. 5/19/69.