Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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L

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

Annotation 330.3327

(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED

330.3327 Field Layout and Sprinkler Pipe Placement. In connection with the rental of a farm sprinkler system, the lessor performs the service of field layout and attachment of the sprinkler pipe to the real property. Such service constitutes installation labor and is specifically excluded from tax whether performed before or after the lease term begins and without reference to whether the installation is mandatory or optional. 7/22/92.