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 330.2280
(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.