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
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330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
Annotation 330.3440
(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED
330.3440 Maintenance Charges. Sales tax is applicable to excess maintenance charges paid by a lessee of computer equipment because the excess maintenance charges, pursuant to the lease agreement, were part of the taxable rental receipts. 6/26/70.