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 330.2795

(a) IN GENERAL

330.2795 Sale at Termination of Lease. There is no general exemption or exclusion under section 6010.65 with respect to a sale of leased property back to the lessee at the end of the lease term. 2/21/92.