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
330.3330 Franchise Fee. The initial franchise fee and the additional payment fee for the use of machines which are leased by a corporation to its franchisees are taxable. 12/2/69.