Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED
330.3180 Car Rental Drop-Off Fees. The "drop-off" charge for returning a rented car to a location other than that at which the car was rented constitutes part of the rentals subject to tax. 1/10/68.