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 330.3080

(a) IN GENERAL

330.3080 Water Softener Units. Persons using water softener units which are attached to the homeowner's water supply plumbing are renting those units rather than rendering a service to the homeowner regardless of who services the units. 6/19/69.