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
330.2311.250 Leases of Signs. A lease of a sign, which is a fixture, by a manufacturer of the sign is a lease of tangible personal property subject to tax on rental receipts when the manufacturer has the right of removal upon breach or termination and it is not the lessor of the realty. 10/24/96.