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
330.2716 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.