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 330.3420

(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED

330.3420 Interest Payments. Inasmuch as leases are continuing sales under the terms of the new law, the amount designated as interest is not excludable from gross receipts with respect to which the tax applies. 8/5/65.