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 330.2718

(a) IN GENERAL

330.2718 Rental on Premises of Computers, Printers and Typewriters. A taxpayer charges customers for the use of computers, printers, and typewriters on the taxpayer's premises. If the rental is for less than one day and the charge is for less than $20, the transaction is not regarded as a lease and tax is not due on rental receipts. The taxpayer may not purchase the equipment for resale. If an additional charge per page is made for printing documents, tax applies to the charge. 6/24/94.