Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
L
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.

