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 330.3580

(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED

330.3580 Trade-In Allowances—Lease Contracts. Amounts allowed for merchandise traded in on leased merchandise must be included in the measure of tax which must be collected and paid by the lessor under the new law, effective August 1, 1965. 7/26/65.