Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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L

330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660

Annotation 330.2716

(a) IN GENERAL

330.2716 Rentals of Mail Boxes. Rentals of mail boxes which are fixtures incorporated into a building are not subject to tax on rental receipts. The "rental" is not of the mailbox but rather a lease of space in the facility. 2/1/90.