Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660

Annotation 330.3320

(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED

330.3320 Fabrication. A lessor's charges for fabricating leased exhibits at exposition and fair sites are includable in his taxable rental receipts while his charges for installing such exhibits are not includable therein. 4/16/70.