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 330.2980

(a) IN GENERAL

330.2980 Telephone Charges. Service charges for ordinary telephone services and for "leased lines" for telephone or teletype service are not charges for leasing of tangible personal property. 12/31/65.