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
330.3310 Erection (Reassembly). Charges for erection (reassembly) are for a service connected with a lease (continuing sale) and the application of the tax to such charges turns on when the lease commences and whether the erection is optional or mandatory. If the terms of the lease indicate that the lease does not commence until the reassembly is completed, charges by the lessor are subject to tax. If the lease commences before the reassembly, and the reassembly is optional, charges by the lessor for the erection are nontaxable. 7/16/68; 1/30/87.