Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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L

330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660

Annotation 330.3530

(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED

330.3530 Property Taxes Where Bank is Lessor. Where a bank is the lessor of personal property and personal property tax is assessed against the property in the hands of the lessee, the amount of the personal property tax is not includable in taxable rental receipts. 3/5/69.