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
330.3300 Dues and Fees. Initiation and monthly fees of a "club" which only entitle the payors to rent airplanes at a lesser rate per hour than would be charged a "nonclub member" are in the nature of advance rental payments and are includable in taxable rental receipts. 7/23/69.