Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(a) IN GENERAL
330.2421 Nominal Rent. Upon the exercise of the option to purchase a neon sign, tax applies to the amount required to be paid per the contract and not upon some predetermined amount. 6/23/69.