Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(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.