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 330.2870

(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.