Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED
330.3280 Dismantling Charges. Separately stated charges for dismantling leased personal property (tents and scaffolding) are excludable from taxable rental receipts if the lessee is free to lease the property without having to hire the lessor to do the dismantling. 12/28/66.