Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(a) IN GENERAL
330.2287 Lease of an Illustration. A contractor prepares an illustration which is transferred to a magazine publisher for a one-time right to use it in the magazine. This temporary transfer is a lease of tangible personal property, and the contractor, as the lessor, is responsible for collecting use tax from the publisher, and the reporting and payment of the tax to the Board. 10/14/93.