Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(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.