Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(a) IN GENERAL
330.3042 Use Tax—Collection by Lessor. Section 6205 prohibits any lessor from advertising in any way that the use tax will not be added to the rental amount due from the lease or rental of tangible personal property which was acquired in a manner causing the rental to be defined as a sale. There is no similar prohibition regarding the noncollection of sales tax reimbursement. 3/4/94.