Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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L

330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660

Annotation 330.3060

(a) IN GENERAL

330.3060 Use Tax Refund. A lessor who purchased house trailers ex-tax and placed them in rental service and elected to report his use tax liability measured by his purchase price is not entitled to a refund of use tax when he returned the property to the seller, since he had incurred use tax liability when he first placed the property in rental service. 4/15/68.