Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 330.3425

(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED

330.3425 Late Charges. An additional payment made by a lessee for failing to pay his rental payment timely is not regarded as part of the taxable rental receipts. 5/1/74.