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
330.3580 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.