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 330.2280

(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.