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 330.3453

(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED

330.3453 Maintenance of Leased Plants. A lessor leases plants. The lessees are required as a condition of the lease to pay for maintenance of the plants by the lessor. Because the maintenance is mandatory, the entire lease payment, including the maintenance charge, is subject to tax. 2/21/84.