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
330.2870 Sublease of Decorative Plants to Tenants. The lessor of real property arranges for the lease of decorative plants to tenants. It adds a markup to the amount it pays to lease the plants. If the lessor pays use tax on its rentals from the plant owner, no further tax is due. 5/24/94.