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
330.2306 Lease of Property to a Museum. The exhibition by a museum of an animated dinosaur exhibit belonging to others, with a fee paid by the museum to the owner for the licensing rights, was not a lease because the museum did not acquire sufficient dominion or control over the properties. Under the licensing agreement the museum agrees: to operate the exhibit on museum premises only; not to move the exhibits without prior written authorization from the owner; to operate the exhibit only during normal exhibit hours; to display the exhibit in a temperature controlled enclosed building . . . ; not to allow photos or videos to be taken for commercial purposes . . . ; not to duplicate any of the components of the exhibit. Under these conditions the license was not a lease, the owner was the consumer of the animated dinosaur exhibit, and did not require a seller's permit. 3/11/94.