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 330.2307.725

(a) IN GENERAL

330.2307.725 Lease vs. Services. The chief characteristic of a renting or leasing is the giving up of possession to the hirer, so that the hirer and not the owner uses and controls the rental property. 8/5/93.