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 330.3120

(a) IN GENERAL

330.3120 X-Ray Machines. An X-ray laboratory leasing an X-ray machine from the owner is not a sublessor when the laboratory uses the machine in rendering services to its clients. It is the owner leasing the machine that is required to pay tax on the rental receipts collected unless the equipment was acquired for rental purposes in substantially the same form as that in which it is leased. In this instance sales tax reimbursement or use tax measured by the purchase price of the machine must be paid. 8/4/65.