Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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L

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

Annotation 330.2847

(a) IN GENERAL

330.2847 Ski Equipment. Rentals of skis for less than 24 hours and less than $20 by an operator located within two to three miles of five ski resorts would not qualify for the exclusion provided in section 6006.3, because the skis are used at the ski resorts which are not on the lessor's premises. 1/4/94.